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事业单位会计业务活动的重要依据是会计制度和会计准则,随着我国经济的发展,财务部也对会计制度不断的进行了修订和改善,新制定的事业单位会计制度已于2013年1月1日开始实行,本文主要讨论在实行期间的一些心理体会,具体讲述了事业单位新旧会计制度的区别,并讲解了事业单位新旧会计制度链接需要注意的地方,希望能为管理人员带来一些帮助。
The important basis for accounting business activities of public institutions is the accounting system and accounting standards. With the economic development in our country, the Ministry of Finance has also revised and improved the accounting system continuously. The newly formulated accounting system of public institutions has been revised since January 1, This article mainly discusses some psychological experiences during the implementation period, specifically tells the difference between the old and the new accounting system in public institutions, and explains the links between the old and the new accounting systems that need to pay attention to, hoping to bring some help to the managers.