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自2013年1月1日起,修订后的《事业单位会计准则(试行)》、《事业单位会计制度》全面施行。这是财政部适应财政改革和事业单位财务管理改革需要,进一步规范事业单位会计核算的重要举措。新制度的若干重大修订将促使事业单位的财务状况、事业成果、预算执行情况得到更为全面、真实、合理的反映,对于提高事业单位会计信息质量、加强财政对事业单位的科学化精细化管理、提升事业单位的财务管理水平、提高事
Since January 1, 2013, the revised “Accounting Standards for Institutions (Trial)”, “Institutional Accounting System” full implementation. This is an important measure taken by the Ministry of Finance to meet the needs of financial reform and institutional financial management reform and to further standardize the accounting of public institutions. Some major revisions to the new system will prompt a more comprehensive, truthful and reasonable reflection on the financial status, business achievements and budget implementation of PSUs. It is of great significance to improving the quality of accounting information in public institutions and strengthening the scientific and meticulous management of public institutions , Improve the financial management of institutions, improve things