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2012年,财政部分别颁布了《事业单位财务规则》(以下简称《规则》、《事业单位会计准则》(以下简称《准则》和《事业单位会计制度》以下简称《制度》,并先后在全国范围内正式施行。随着现行新事业单位会计制度的实施,相应的市场经济体制也随之有所改变,会计科目内容更完善,对于会计科目设置也有了更高的要求。为了进一步加强事业单位的经济财务管理与控制,必须重新、合理、科学地设置会计科目。文中首先提出了当前新事业单位会计制度下会计科目设置中存在的具体问题,根据会计科目的设置原则,有针对性的总结了相应的会计科目设置与改进措施,力求提高事业单位的会计业务质量水平。作者认为《制度》的某些规定仍值得商榷与改进。
In 2012, the Ministry of Finance promulgated the “Financial Rules for Institutions” (hereinafter referred to as the “Rules” and “Institutional Accounting Standards” (hereinafter referred to as “the Guidelines” and the “Institutional Accounting System” for short hereinafter as “the system”, respectively, Within the formal implementation of the new accounting system with the implementation of the current, the corresponding market economy system also will be changed, the accounting subjects more perfect for the accounting subjects set also have higher requirements.In order to further strengthen the institutions We must set the accounting subjects reasonably and scientifically.Firstly, we put forward the specific problems that exist in the setting of the accounting subjects under the current accounting system of the new business units. According to the principle of the setting of the accounting subjects, The corresponding set of accounting subjects and improvement measures, and strive to improve the quality of accounting business units.The author believes that the “system” is still something to be discussed and improved.