论文部分内容阅读
事业单位会计中的财务核算,是将事业单位的实际发生的各类相关的经济业务作为核算对象,记录、反映以及监督我国事业单位的预算执行的过程和结果,是我国预算会计的重要的组成部分。事业单位财务核算在保护事业单位的财产安全,提高我国的社会效益以及经济效益方面具有重要的作用。本文从新会计制度下事业单位财务核算的特征和新变化两个方面入手,探究新会计制度对事业单位的影响。
The financial accounting in public institution accounting is the process of accounting and monitoring the execution of the budget of public institutions in our country. It is an important part of our budget accounting section. The financial accounting of public institutions plays an important role in protecting the property safety of public institutions and improving the social and economic benefits of our country. This article starts with two aspects of the characteristics and new changes of financial accounting of public institutions under the new accounting system and explores the impact of the new accounting system on public institutions.