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为了适应我国社会经济的不断进步与发展,国家大大加强了对事业单位的重视力度,其中特别侧重事业单位的财务管理。2013年1月颁布的新《事业单位会计制度》明显为事业单位的财务管理提供科学的理论依据,相比之前的会计制度,新制度所包含的会计内容更加具体,其中对事业单位的结转结余科目核算做出了明确的规定。本文将根据新制度中所规定的事业单位结转与结余科目的内容,研究出事业单位结转结余科目的具体核算方式。
In order to meet the continuous social progress and development in our country, the state has greatly strengthened its emphasis on institutions, with particular emphasis on the financial management of institutions. The new “Institutional Accounting System” promulgated in January 2013 clearly provides a scientific theoretical basis for the financial management of public institutions. Compared with the previous accounting system, the new system contains more specific accounting contents, including the carry-over of public institutions Balance subjects accounting made a clear provision. This article will be based on the provisions of the new system carry-over and balance subjects, the contents of the institutions to carry out the balance of the subjects of the specific accounting.