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近年来,我国市场经济迅速发展,旧《事业单位会计制度》难以满足当下事业单位经济体制的要求。新《事业单位会计制度》的出台将深深地影响对事业单位财务的管理,本文研究新《事业单位会计制度》革新的主要内容,分析变革对事业单位在会计核算、预算管理、收入与支出、资产管理的影响,并探讨使用新的事业单位会计制度时有关增强事业单位财务管理的策略。
In recent years, with the rapid development of China’s market economy, the old “accounting system of public institutions” can hardly meet the requirements of the current institutional economic system. The promulgation of the new “Institutional Accounting System” will profoundly affect the financial management of public institutions. This article studies the main contents of the innovation of the new “Institutional Accounting System”, analyzes the impact of reform on the accounting, budget management, income and expenditure , The impact of asset management, and explore the use of the new institutional accounting system to enhance the financial management of public institutions strategy.