为适应公共财政改革和行政事业单位财务管理改革的需要,进一步规范行政事业单位会计核算,财政部修订发布了《事业单位会计制度》(财会[2012]22号)和《行政单位会计制度》(财库[2013]218号),(以下简称新制度),规定分别自2013年1月1日和2014年1月1日起全面实施。新制度虽然在适应公共财政管理改革、规范会计行为、提高会计信息质量等方面都有所提高,但笔者仍然觉得有些规定不太 In order to meet the need of the reform of public finance and the reform of financial management of administrative units, the accounting department of the administrative units was further regulated and the Ministry of Finance revised and promulgated the Accounting Standards for Institutions (Cai Kuai [2012] No. 22) and the Accounting System for Administrative Units Treasury [2013] No. 218) (hereinafter referred to as the “new system”), which shall be fully implemented on January 1, 2013 and January 1, 2014 respectively. Although the new system has been improved in adapting to the reform of public finance management, regulating accounting practices and improving the quality of accounting information, the author still finds that some provisions are not too