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我国自2013年1月1日起开始全面执行新《事业单位会计制度》。新事业单位会计制度的实施,旨在进一步完善我国事业单位的财务管理制度、进一步规范事业单位的财务会计行为、进一步提升事业单位的财务管理水平和财务管理监督工作。从新事业单位会计制度实施至今,虽然为事业单位的改革带来了一定的效果,但是在这一过程中也产生了一些问题,本文深入探讨了新事业单位会计制度在执行过程中需要注意的问题,重点从严格按照相关规章制度执行、加强新制度的培训和学习、合理引入权责发生制、事业单位需要进一步明晰基本建设投资的处理方式、加强对固定资产的管理等方面进行了阐述。
Since January 1, 2013, our country has started the full implementation of the new Accounting System for Public Institutions. The implementation of the new institutional accounting system aims at further improving the financial management system of public institutions in China, further standardizing the financial and accounting practices of public institutions, and further enhancing the financial management and financial supervision of public institutions. Although the implementation of the accounting system of new PSUs has brought certain effects to the reform of PSUs, some problems have arisen in the process of this reform. This article explores in depth the problems that need to be noticed in the implementation of the new PSUs . The emphasis should be on strictly implementing the relevant rules and regulations, strengthening the training and study of the new system, introducing a reasonable system of accruals and liabilities reasonably, and requiring further clarification of capital construction investment management practices and strengthening the management of fixed assets.