2013年1月我国开始执行《事业单位会计制度》,为了顺应财政改革,对相关规定做出了补充,引入了固定资产折旧和无形资产摊销,会计“大帐”中包含了基建数据,对财政投入资金的会计核算加大了力度,对财政补助结转、结余及其分配制定了更加规范的会计核算制度,突出强化资产的计价和入账管理,会计科目体系和会计科目使用说明更加完善,财务报表体系更加系统。 In January 2013, China began to implement the “accounting system of public institutions.” In order to comply with the fiscal reform, the relevant provisions were supplemented. The depreciation of fixed assets and the amortization of intangible assets were introduced. Accounting , Made more efforts in accounting of financial investment, formulated more standardized accounting system for carry-over of financial subsidies, balances and distribution, highlighted the valuation and accounting management of assets, and explained the use of accounting subject system and accounting subjects more Improve the financial reporting system more systematic.