新《事业单位会计制度》于2013年1月1日起施行,实际执行过程中碰到如新制度科目设置不够合理、新旧制度街接规定中对事业基金未明确追溯年限、年终决算报表难以填报及收支列支口径无统一标准等问题,针对这些问题本人提出个人建议 The new “Institutional Accounting System” will come into effect on January 1, 2013. In the actual implementation process, it is not reasonable to set up subjects such as the new system. There is no definite retrospective period of the fund for the business in the street access regulations of old and new systems. And there is no uniform standard for receipts and expenditures, and I personally put forward personal suggestions on these issues