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随着我国财政体制改革的不断深化,事业单位的投资主体多元化趋势越来越明显,财政拨款在事业单位资金来源中的比重也在逐渐下降。针对这些情况,财政部于2012年12月颁布了新的《事业单位会计制度》,并将于2013年1月开始正式施行。本文从事业单位会计制度改革的意义出发,对于新《事业单位会计制度》中的改革和创新之处进行探析。
With the continuous deepening of China’s financial system reform, the diversification of institutional investors is becoming more and more evident. The proportion of financial allocations in the sources of funds of public institutions is also gradually declining. In response to these circumstances, the Ministry of Finance promulgated a new “Institutional Accounting System” in December 2012 and will be formally implemented in January 2013. This article starts from the significance of the reform of the accounting system of public institutions, and probes into the reform and innovation in the new “Institutional Accounting System”.