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在市场经济迅猛发展和市场化程度不断提高的当今社会,会计核算在我国公共财政体系中扮演了十分重要的角色,为了适应财政改革和政府绩效评价的需要,进一步规范行政单位会计核算,财政部于2014年1月1日起开始实施新修订的《行政单位会计制度》(以下简称新制度)。本文从新制度实施的必要性、主要变化以及执行新制度的主要措施等三个方面进行探讨。一、新《行政单位会计制度》的实施必要性1998年颁发实施的原制度已不能适应新形势发展需要,
In today’s society where the market economy is developing rapidly and marketization is increasing, accounting plays a very important role in the public finance system in our country. In order to meet the needs of fiscal reform and government performance appraisal, we further standardize the accounting of administrative units. The Ministry of Finance From January 1, 2014 onwards, the newly revised “Administrative Unit Accounting System” (hereinafter referred to as “the new system”) will be implemented. This article discusses the necessity and major changes in the implementation of the new system and the main measures for implementing the new system. I. The Necessity of Implementing the New “Administrative Unit Accounting System” The original system promulgated in 1998 can no longer meet the needs of the new situation and development,