【摘 要】
：
随着我国经济体制改革的深入发展,事业单位作为我国社会主义事业的重要组成部分,传统的事业单位会计核算工作已经不能适应当前经济社会发展要求。在这种背景下,财政部等部门
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随着我国经济体制改革的深入发展,事业单位作为我国社会主义事业的重要组成部分,传统的事业单位会计核算工作已经不能适应当前经济社会发展要求。在这种背景下,财政部等部门修订发布了《事业单位会计制度》并已于2013年1月1日起全面施行。因此,要对修订前后的《事业单位会计制度》进行全面比较和深入细致的分析,并妥善解决事业单位会计衔接工作中出现的问题。
With the deepening development of China’s economic reform, as an important part of China’s socialist cause, the public institutions can no longer meet the needs of the current economic and social development in the accounting work of the traditional public institutions. In this context, the Ministry of Finance and other departments revised and promulgated the “Institutional Accounting System” and has been fully implemented on January 1, 2013. Therefore, before and after the revision of the “accounting system of public institutions” to conduct a comprehensive comparison and in-depth and detailed analysis, and properly solve the problems in public institutions accounting convergence.
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