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随着经济的快速发展,我国事业单位的会计管理工作环境发生了很大变化,旧的事业单位会计制度和会计准则已经不能满足事业单位财务管理工作的需要。2012年12月19日颁布实施《新事业单位会计制度》,标志着我国事业单位会计管理工作进入了新的阶段。本文分析了新旧事业单位会计制度之间的差异,提出做好新旧会计制度衔接的有效措施,以期适应改革发展的要求,提高会计管理工作水平。
With the rapid economic development, the operating environment for accounting management in public institutions in our country has undergone great changes. The accounting systems and accounting standards of the old public institutions have failed to meet the needs of the financial management of public institutions. On December 19, 2012, the promulgation and implementation of the “Accounting System for New Institutions” marked the beginning of a new phase of accounting management in China’s public institutions. This paper analyzes the differences between the accounting systems of the old and new institutions, and puts forward effective measures to make the convergence of the old and the new accounting systems so as to meet the requirements of reform and development and improve the level of accounting management.