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财政部根据《中华人民共和国会计法》和其他有关法律、行政法规、部门规章,对《行政单位会计制度》(财预字〔1998〕49号)进行了修订。并宣布修订后的《行政单位会计制度》(财库[2013]218号)自2014年1月1日起施行,实施新《行政单位会计制度》究竟对监狱的财务活动有什么影响?本文作者通过对比新旧《行政单位会计制度》产生的差异以及实际操作制度过程中存在的问题进行分析,并简述对监狱财务产生的影响。
The Ministry of Finance has revised the Accounting System for Administrative Units (Cai Yu Zi [1998] No. 49) in accordance with the Accounting Law of the People’s Republic of China and other relevant laws, administrative regulations and departmental rules. And announced that the revised Accounting System for Administrative Units (Cai Kuai [2013] No. 218) will come into force on January 1, 2014. How will the implementation of the new “accounting system of the administrative units” affect the prison’s financial activities? By comparing the differences between the old and the new “administrative unit accounting system” and the actual operation of the process of the process of analysis and briefing on prison financial impact.