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经过三年多时间的努力,财政部于1997年5月和7月分别发布了《事业单位会计准则》和《事业单位会计制度》,并规定该准则和制度于1998年1月1日起在全国范围内实行。将财政部原制定发布的自1989年1月1日起实行的《事业行政单位预算会计制度》(以下简称《原制度》),与这次新制定发布的《事业单位会计准则》和《事业单位会计制度》(以下简称《新制度》)作一比较,可以归纳出事业单位会计在以下10个方面发生了重大的改变:
After more than three years of hard work, the Ministry of Finance issued the Accounting Standards for Business Units and the Accounting System for Public Institutions in May and July 1997, respectively, and stipulated that the guidelines and rules should be implemented at January 1, 1998 Implemented nationwide. The Ministry of Finance originally promulgated the “Budget Accounting System for Business Administration Units” (hereinafter referred to as the “original system”) which was put into effect on January 1, 1989, and the newly formulated “Accounting Standards for Business Units” and “ Unit accounting system ”(hereinafter referred to as the“ new system ”) for a comparison, we can conclude that there have been major changes in PSU in the following 10 aspects: