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为适应公共财政体制改革需要,进一步规范事业单位会计核算工作,增强对财政资金使用效果的监管,财政部于2012年先后修订并出台了新的《事业单位会计准则》和《事业单位会计制度》,并从2013年1月1日起实施。事业单位在实施新旧会计制度衔接过程中,存在一些问题及困惑,笔者结合实践就存在的问题及困惑提出相关建议,共同进行商榷。
In order to meet the needs of the reform of the public finance system, to further standardize the accounting work of public institutions and to enhance the supervision of the use of financial funds, the Ministry of Finance revised and promulgated a new “Accounting Standards for Business Units” and “Accounting System for Public Institutions” And will come into effect on January 1, 2013. Institutions in the implementation of the convergence of old and new accounting system in the process of convergence, there are some problems and confusion, the author combines the practice of existing problems and puzzles put forward relevant proposals, jointly discussed.