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2013年12月,财政部制发了新的《行政单位会计制度》。新制度遵循政府会计改革目标,核算要求从重点反映单位预算执行情况,转向既要反映预算执行情况,也要全面反映单位财务状况,最主要的变化是扩大了双分录核算范围,增加了基建数据并入“大账”的业务内容。为了将新会计制度有效贯彻落实到国税系统近4000个基层单位,我们在全面分析新制度业务难点和国税系统会计核算管理优势的基础上,确定了“创新方法解难点,提升
In December 2013, the Ministry of Finance issued a new Accounting System for Administrative Units. The new system follows the goal of the government accounting reform. The accounting requirements reflect the budget execution of units from the key points. It is necessary to reflect the implementation of the budget as well as the financial status of the units. The most important change is to expand the scope of double entry accounting and increase the cost of infrastructure Data into ”big bill “ business content. In order to effectively implement the new accounting system to nearly 4,000 grassroots units in the national tax system, on the basis of comprehensively analyzing the difficulties of the new system and the superiority of the accounting management of the tax system, we have determined that ”