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当前,新事业单位财务会计制度已全面落实,该制度编制过程中主要吸收了国际上先进的成功经验,同时,充分考虑了我国事业单位的具体情况,这对事业单位财务管理与会计核算工作的进一步规范、增强事业单位会计信息质量均具有重要的现实意义。同时,新财务会计制度的实施对财务审计工作也有影响。本文首先论述了新事业单位财务会计制度的改进及其特征,其次,指出了在新事业单位财务会计制度下财务审计工作应关注的重点。
At present, the financial and accounting system of the new public institutions has been fully implemented. The preparation process of the system mainly absorbs the successful international advanced experience. At the same time, taking full account of the specific conditions of the public institutions in our country, the financial management and accounting of the public institutions It is of great practical significance to further regulate and enhance the quality of accounting information in public institutions. Meanwhile, the implementation of the new financial accounting system also has an impact on the financial audit work. This paper firstly discusses the improvement and characteristics of financial institution in new institution, and secondly, it points out the key point that should be paid attention to in financial audit under the new institution’s financial accounting system.