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自2013年1月开始,我国正式执行新《事业单位会计制度》,进一步完善我国事业单位的财务管理制度、财务会计行为、财务管理水平和财务管理监督工作。两年来,新事业单位会计制度的执行取得了一定的成绩,但是依然还存在一些我们需要注意的问题。基于此,本研究主要分析了新《事业单位会计制度》执行过程总体规划及注意事项,以期能够为新《事业单位会计制度》的顺利实施提供借鉴。
Since January 2013, our country formally implemented the new “Institutional Accounting System” to further improve the financial management system, financial accounting practices, financial management and financial management of our institutions. In the past two years, some achievements have been made in the implementation of the accounting system in new institutions, but there are still some problems that we need to pay attention to. Based on this, this study mainly analyzes the overall planning and precautions of the implementation of the new “Institutional Accounting System”, with a view to providing reference for the smooth implementation of the new “Institutional Accounting System.”