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随着改革开放的进一步推进,事业单位制度的改革以及人们对事业单位会计制度的持续关注,在2012年我国发布了新《事业单位会计制度》,以满足自1998年来各单位在财务管理上不断革新的要求。新的事业单位会计制度不仅规范了事业单位的会计管理,更是代表着我国会计准则所达到最新高度,它适应了因事业单位改革而转变的经济业务内容及市场环境,也促进了事业单位对会计管理这一块的高度关注。本文将对比旧的《事业单位会计制度》,来指出新制度的创新之处以及应用分析。
With the further promotion of reform and opening up, the reform of PSU and the constant attention paid by people to the PSU, in 2012 China promulgated a new “PSU” to meet the needs of all units in terms of financial management since 1998 Innovation requirements. The new institutional accounting system not only standardizes the accounting management of public institutions, but also represents the latest height of our country’s accounting standards. It adapts to the economic business content and market environment transformed by the reform of public institutions, and also promotes the reform of public institutions Accounting management is a high degree of concern. This article will compare the old “Institutional Accounting System” to point out the innovation of the new system and application analysis.