论文部分内容阅读
目前《中小学校会计制度》对规范中小学校会计核算、服务中小学校预算管理发挥了积极的作用。近年来随着公共财政体制的建立和完善,以及中小学校教育管理体制改革的不断深化,现行《中小学校会计制度》已经滞后于公共财政体制改革和中小学校改革与发展的需要。为了进一步规范中小学校的会计行为,提高中小学校会计信息,财政部会计司对现行制度进行了全面修订,发布了《中小学校会计制度》(修订)(征求意见稿)。文章试就“征求意见稿”的主要变化及如何进一步完善作一些建议。
At present, “primary and secondary school accounting system” to regulate primary and secondary accounting, primary and secondary school budget management has played a positive role. In recent years, with the establishment and improvement of the public finance system and the deepening reform of the education management system in primary and secondary schools, the current “accounting system for primary and secondary schools” has lagged behind the reform of the public finance system and the reform and development of primary and secondary schools. In order to further regulate the accounting behavior of primary and secondary schools and improve the accounting information of primary and secondary schools, the Accounting Department of the Ministry of Finance has comprehensively revised the existing system and issued the Accounting System for Primary and Secondary Schools (Revised) (Draft for Comment). Article try to “draft” the main changes and how to make further improvements to make some suggestions.