2013年新事业单位会计准则,新设置了“经营结余”、“事业结余”、“非财政补助结转”、“经营结余”等科目,将财政补助和非财政补助结转结余进行了严格的区分,并且对结转和结余分别进行核算,也就是将非财政补助资金区分为两类,设计一个关于非财政补助结余的流程,有利于其对其分配和形成进行科学处理。这样,会计人员日常工作内容将发生一些变化,增加了会计核算的难度,但重点要处理好会计实务问题。 New Accounting Standards for New Institutions in 2013 set new accounts such as “operating balance”, “business balance”, “non-financial subsidy carry-over”, “operating balance” and other financial subsidies and non-financial Subsidy carry-over balances were strictly divided, and carried forward and balance separately, that is, the non-financial subsidy funds are divided into two categories, the design of a non-financial subsidy balance of the process is conducive to their distribution and formation For scientific treatment. In this way, accounting personnel will change some of the daily work content, increasing the difficulty of accounting, but the key point to deal with accounting issues.