财政部颁发的《事业单位会计准则》和《事业单位会计制度》(以下简称新制度),从2013年1月1日起开始执行。作为会计人员必须要认真执行新制度,掌握其精神要点。下面谈谈个人对学习实施新制度的一点体会。一、新制度借鉴了权责发生制的做法原《事业单位会计制度》对会计业务的确认是收付实现制,随着事业单位改革的不断深入原制度已不能适应其要求。一部分事业单位即将改制为企业,一部分事 Ministry of Finance issued the “Accounting Standards for Business Units” and “Institutional Accounting System” (hereinafter referred to as the new system), from January 1, 2013 onwards. As an accountant, we must conscientiously implement the new system and master its key points. Here to talk about individuals to learn about the implementation of the new system a little experience. First, the new system draws on the accrual basis of the original practice of the “accounting system of public institutions,” the accounting business is to confirm the receipt and payment system, with institutional reform deepening the original system can no longer meet its requirements. Some institutions are about to restructuring for the enterprise, part of the matter