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我国初步建立起了社会主义市场经济体制下事业单位财务管理体系的标志性事件为上世纪末中央财政部颁布了《事业单位会计制度》与《事业单位会计准则》。随着时代的不断发展,这些制度与准则已经明显跟不上时代发展的脚步,因此中央财政部又颁发了新的事业单位会计制度,并于2013年1月1日起正式施行。本文对新旧事业单位会计制度进行了比较,旨在对事业单位的会计行为进行约束与规范,从而让会计信息的质量可以得到有效提高。
China has initially established the landmark event of the financial management system of public institutions under the socialist market economic system. At the end of the last century, the Central Ministry of Finance promulgated the “Accounting System for Public Institutions” and the “Accounting Standards for Institutions”. With the continuous development of the times, these systems and norms have obviously failed to keep pace with the development of the times. Therefore, the Central Ministry of Finance has issued a new accounting system for public institutions, which came into effect on January 1, 2013. This article compares the accounting systems of the old and new institutional units with the aim of restrain and standardize the accounting behavior of institutions, so that the quality of accounting information can be effectively improved.