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为了在市场环境的变化之下进一步规范事业单位的财务工作,我国财政部对颁布于1997年现行的《事业单位会计准则(试行)》进行了相关修订工作,并组织发布了全新的《事业单位会计准则》。新准则将于2013年1月1日起自我国正式施行。基于此,本文在对新《事业单位会计准则》进行研究的基础上,探讨了新旧两准则的区别与联系。
In order to further standardize the financial work of public institutions in the light of the changing market environment, the Ministry of Finance of China has made relevant revisions to the existing “Institutional Accounting Standards (Provisional)” promulgated in 1997 and organized the release of a brand new “ Accounting Standards”. The new guidelines will be January 1, 2013 from our country formally implemented. Based on this, this paper explores the difference between the old and the new two standards and the connection between them based on the research on the new “Accounting Standards for Institutions”.