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伴随着社会经济的快速发展,我国事业单位会计工作也有所突破。从加入世界贸易组织以后,1997年我国所颁布的会计准则已经不能跟上社会发展的脚步了,从2013年的1月1号开始,国内开始正式落实新出台的《事业单位会计准则》,并且大范围内落实事业单位新会计准则,想要跟上当下时代发展的脚步,让企业单位核算机制更加完善,就务必严格的落实新会计准则,这对于事业单位内部控制制度有着非常关键的作用,能对其进行科学合理的规范,做到有理可依、有法可靠。本文就事业单位在会计准则下内部控制的一些问题进行了分析,并且有针对性的指出了新会计准则对于事业单位内部控制情况改善的作用,希望对事业单位内控制度的完善有所帮助。
With the rapid social and economic development, accounting institutions in our country also made breakthroughs. Since China’s accession to the World Trade Organization, the accounting standards promulgated by China in 1997 can no longer keep up with the pace of social development. Beginning January 1, 2013, China began to formally implement the newly issued Accounting Standards for Institutions and To implement the new accounting standards for public institutions in a wide range and to keep up with the current development of the times and make the accounting mechanism of enterprises more perfect, it is imperative to strictly implement the new accounting standards, which plays a very crucial role in the internal control system of public institutions, It can be scientifically and reasonably regulated, so that it can be justified, lawful and reliable. In this paper, some problems about the internal control of public institutions under the accounting standards are analyzed, and the new accounting standards are pointed out to improve the internal control of the institutions in a targeted manner, hoping to help improve the internal control system of the institutions.