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新修订的《中小学校会计制度》(以下简称“新制度”)已自2014年1月1日起正式施行。新制度是中小学校会计核算的行为准则;贯彻落实好新制度,是当前和今后一段时期教育财会工作的一项重要任务。近期,教育部财务司就贯彻落实新制度组织了全国性业务培训,有关负责人回答了记者提问。发展所需,管理所需我国教育财会制度建设的又一重大成果问1:为什么要修订《中小学校会计制度》?答:1998年颁布实施的《中小学校会计制度》(以下简称“原制度”)已实施了16年,随着我国公共财政体制
The newly revised “Accounting System for Primary and Secondary Schools” (hereinafter referred to as “the new system”) has been effective since January 1, 2014. The new system is a code of conduct for primary and secondary school accounting. Implementing the new system is an important task for education and accounting in the current and future period. Recently, the Finance Department of the Ministry of Education organized a nationwide business training on the implementation of the new system. The responsible officials answered questions from reporters. Question 1: Why should we amend the “primary and secondary school accounting system?” A: The “primary and secondary school accounting system” promulgated in 1998 (hereinafter referred to as the “original system ”) Has been implemented for 16 years, along with our public financial system