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自2005年开始,财政部启动了新一轮事业单位会计制度改革,并于2013年1月1日起正式实施新的《事业单位会计制度》。相较于旧会计制度,新会计制度对事业单位的会计主体、预算资金核算方式和管理手段、会计报表体系、会计要素、计提固定资产折旧与无形资产摊销、会计等式和会计记账方式等方面都产生了巨大的影响,从而极大地提高了事业单位财务工作的工作效率和工作质量。
Since 2005, the Ministry of Finance has initiated the reform of the accounting system of a new round of public institutions and formally implemented the new “Institutional Accounting System” on January 1, 2013. Compared with the old accounting system, the new accounting system of the accounting entity of public institutions, budgetary capital accounting and management tools, accounting statements, accounting elements, provision for depreciation of fixed assets and intangible assets amortization, accounting equations and accounting books Methods and other aspects have had a tremendous impact, which greatly improved the financial efficiency of institutions and work quality.