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事业单位新会计制度于2013年1月1日开始正式实话,相较于旧会计制度而言,新会计制度更重视对财政投入资金的核算,而且将无形资产摊销和固定资产折旧引入到新会计制度中来,进一步对会计科目体系和会计科目使用说明进行了完善。新会计制度的实施,对林业事业单位财务会工作带来了较大的影响,因此需要对新会计制度深入认识,从而使林业事业单位能够更好的与新会计制度的变化相适应,确保林业事业单位财务管理水平的提升。文中从新会计制度概述入手,对新会计制度对林业事业单位财务会工作的影响进行了具体阐述。
The new accounting system of public institutions began to make the real statements on January 1, 2013. Compared with the old accounting system, the new accounting system paid more attention to the accounting of financial investment, and introduced the amortization of intangible assets and the depreciation of fixed assets to the new Accounting system to further clarify the use of accounting system and accounting subjects. The implementation of the new accounting system has had a great impact on the work of the financial affairs of forestry institutions. Therefore, it is necessary to have a deep understanding of the new accounting system, so that forestry institutions can better adapt to changes in the new accounting system and ensure that forestry Institutional financial management to enhance the level. Beginning with an overview of the new accounting system, this paper elaborates the impact of the new accounting system on the work of the financial institutions in forestry institutions.