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中国国家财政部在2014年推出了重修版的《军工科研事业单位会计制度》,和2013年推出的《军工科研事业单位财务制度》一起,成为军工科研事业单位全新的会计核算制度体系。在新形势下,军工科研事业单位因为自身性质的特殊性,在市场化进程中遭遇到了不少问题。新制度根据这些添加了一些企业会计准则的新规定,有效解决了军工科研事业单位在会计核算中出现的问题,但同时兼顾新事业会计制度和企业会计准则,仍然会出现各种各样新的问题。
In 2014, the Ministry of Finance of the People’s Republic of China launched a revised version of the “Accounting System for Military Scientific Research Institutions” and the “Financial System for Military Scientific Research Institutions” launched in 2013, making it a brand-new system of accounting and accounting of military research institutions. Under the new situation, military scientific research institutions have encountered many problems in the marketization process because of the particularity of their own nature. The new system based on these new rules added some business accounting standards, effectively solve the military scientific research institutions in the accounting problems, but taking into account the new business accounting and corporate accounting standards, there will still be a variety of new problem.