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随着我国社会主义市场经济发展和财政改革的不断深入?事业单位的外部环境和内部管理发生了许多新的变化?原有的事业单位会计制度制度适用范围不够全面、会计核算基础存在局限性、“固定资产”科目核算方法存在缺陷和原有事业单位会计核算制度滞后于财政预算体质改革等问题日渐突出。而财政部于2013年1月1日起全面实行的新《事业单位会计制度》,加强了对财政投资占有和使用情况的管理、强化了资产的入账管理、制订了比较全面和实用的会计账户、提高了财务报告体系的合理性和科学性,使原有事业单位会计制度存在的一些问题,得到了较大程度的解决。
With the continuous development of the socialist market economy and fiscal reform in our country, many new changes have taken place in the external environment and internal management of public institutions. The existing systems of public accounting institutions have not been comprehensively applied and the basis of accounting has some limitations. “Fixed Assets ” subject accounting method has flaws and the original institutional accounting system lags behind the financial budget constitution reform and other issues become increasingly prominent. As of January 1, 2013, the Ministry of Finance implemented the new Accounting System for Public Institutions, strengthened the management of the occupation and use of financial investments, strengthened the accounting management of assets, and formulated a more comprehensive and practical accounting account , Raised the rationality and scientificity of the financial reporting system, and solved some existing problems in the accounting system of the original public institutions.