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为规范事业单位的会计核算和适应财政财务管理改革的需要,财政部修订了《事业单位会计准则(试行)》,发布了新的《事业单位会计准则》。同时财政部根据新修订的《事业单位会计准则》修订印发了《事业单位会计制度》。2013年1月1日起,我国事业单位将全部实施新的事业单位会计准则。这是我国事业单位会计准则新旅程的起点,也是我国事业单位会计改革的重要组成部分。1月6日,新版事业单位会计制度的出台呼应了新准则的变革,标志着我国事业单位财务会计工作进入了精细化、科学化管理的新时代。
In order to standardize the accounting of public institutions and meet the needs of financial and financial management reforms, the Ministry of Finance revised the Accounting Standards for Business Units (Trial) and released the new Accounting Standards for Public Institutions. At the same time, the Ministry of Finance issued the “Accounting System of Public Institutions” according to the newly revised “Accounting Standards for Public Institutions”. As of January 1, 2013, all public institutions in China will fully implement the new PSUs. This is the starting point for a new journey of accounting standards for public institutions in our country and also an important part of the accounting reform of public institutions in our country. January 6, the introduction of the new version of the accounting system of public institutions echoes the changes of the new guidelines, marking the financial and accounting work of institutions of our country has entered a new era of refined and scientific management.