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近几年,我国公共财政体制不断改革,其中对事业单位的财务核算等相关工作提出了更加严格的要求。同时为了保证工作的标准化,财务部出台了相应的会计制度与准则,新的准则已经得到全面实施,这也将对我国事业单位的财务核算工作起到显著的影响。在本文中,将对新会计制度背景下的事业单位的财务工作发展现状等方面进行研究,针对其需要改善的部分提出解决对策。
In recent years, the continuous reform of China’s public finance system has put forward more stringent requirements on the related work such as financial accounting of public institutions. At the same time, in order to ensure the standardization of work, the Ministry of Finance has promulgated corresponding accounting systems and guidelines, and the new standards have been fully implemented. This will also have a significant impact on the financial accounting of public institutions in China. In this article, we will study the status quo of the financial work of public institutions in the context of the new accounting system, and propose solutions to the problems that need to be improved.