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由于我国事业单位体制改革的不断深入,原有事业单位会计制度的缺陷与事业单位日益提高的业务管理要求水平之间的矛盾已逐渐凸显。基于此大背景下,财政部于2012年12月19日颁布了新版《事业单位会计制度》。新版制度在会计核算基础、会计科目设置、会计报表结构等方面都发生了重要变化。深刻理解这些变化对更好地执行事业会计制度、保障国有资产的安全使用,提高财政性资金使用效率有着深远意义。
Due to the continuous deepening of system reform in public institutions in our country, the contradiction between the defects of the original public institution accounting system and the requirements of the business management which are increasingly being improved by public institutions has been gradually highlighted. Based on this background, the Ministry of Finance promulgated a new version of “Institutional Accounting System” on December 19, 2012. The new version of the system has undergone major changes in terms of accounting basis, accounting set-up, accounting statement structure and so on. A profound understanding of these changes has far-reaching significance for the better implementation of the business accounting system, the safe use of state assets, and the improvement of the efficiency of the use of fiscal funds.