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为了进一步完善事业单位会计制度,更好地适应当前市场经济发展需要,我国2013年1月1日起全面实施新了《事业单位会计制度》。为全面推进现代会计事业建设和发展,提升会计水平,保障社会主义市场经济改革有序开展,国家财政部门要求积极强化管理会计工作。所谓管理会计,就是服务于单位内部管理,通过财会有关资料、信息,有效结合财务、业务系列性活动,进行组织发展规划、业务决策及控制考核等管理的活动。建立适应单位内部财务和业务部门畅通联系的信息平台,科学、全面的进行决算分析及评价,及时准确的发现预算执行中的不足或问题,同时提出相应的有建设性的对策及建议。
In order to further improve the institutional accounting system and to better meet the needs of the current market economy, China implemented the new “Institutional Accounting System” on January 1, 2013. In order to comprehensively promote the construction and development of modern accounting, upgrade the accounting standards and ensure the orderly reform of the socialist market economy, the state finance department requires that the management and accounting work be actively strengthened. The so-called management accounting, is to serve the internal management unit, through the accounting information, information, effective combination of financial, business activities, organizational development planning, business decision-making and control assessment and other management activities. Establish an information platform that accommodates the smooth flow of financial and business units within the unit, analyze and evaluate the final accounts in a scientific and comprehensive manner, find out deficiencies or problems in budget execution promptly and accurately, and propose corresponding constructive measures and suggestions.