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随着中国公共财政改革的不断深入,预算以及财务管理方面也都发生了一定的制度性变革,这将对预算财务管理制度有崭新的、更高的要求,原有的会计制度也就无法满足事业单位发展的需求。为了能够适应财政改革以及事业单位财务管理方面的改革,同时也是对事业单位会计核算进行规范,财政部于2012年12月19日发布了《事业单位会计制度》,这一制度在2013年1月1日全面执行,推动了事业单位财政的健康发展。这一新的事业单位会计制度与旧有制度相比进步明显,文章将主要对事业单位会计制度内容影响以及具体的实施应用进行分析。
With the continuous deepening of public finance reform in China, some institutional changes have taken place in the budget and financial management. This will have new and higher requirements on the financial management system of the budget and the original accounting system will not be able to meet the requirements Institutional development needs. In order to be able to adapt to the financial reform and institutional financial management reform, but also to institutional accounting standards, the Ministry of Finance on December 19, 2012 released the “Institutional Accounting System”, the system in January 2013 On the 1st fully implemented, promoting the healthy financial development of institutions. The new institutional accounting system and the old system compared to the obvious progress, the article will mainly on the impact of institutional accounting system as well as the specific implementation and application analysis.