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2012年2月,财政部发布了新的《事业单位财务规则》(以下简称《财务规则》),对《会计准则》进行修订,有利于通过日常会计核算对事业单位财务管理新的要求落到实处。修订《会计准则》是财政部强化事业单位资产管理制度、落实资产管理活动工作要求的重要措施。本文对新事业单位会计准则下事业单位资产管理问题进行了由浅入深的探讨。
In February 2012, the Ministry of Finance promulgated a new “Financial Rules for Institutions” (hereinafter referred to as the “Financial Rules”), and revised the “Accounting Standards”, which is conducive to the adoption of the new accounting requirements for financial management of public institutions through routine accounting Real place. Amending the “Accounting Standards” is an important measure for the Ministry of Finance to strengthen the asset management system of public institutions and to fulfill the work requirements of asset management activities. This article makes a deep discussion on the asset management of public institutions under the new accounting standards of public institutions.