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我国曾于1997年针对事业单位的财务工作颁布了《事业单位会计准则》和《事业单位会计制度》。二者对规范事业单位的会计核算、提高会计信息质量起到了巨大作用。然而,随着宏观经济的变化和社会制度的日渐完善,旧准则和旧制度,已难以适应我国事业单位的发展要求。在此背景下,我国财政部联合审计署等部门于2012年底分别重新修订了《事业单位会计准则》和《事业单位会计制度》,并统一于2013年1月1日起正式对外实施。在新准则和新制度执行的第一年里,笔者对此谈一点体会。
In 1997, China promulgated “Accounting Standards for Institutions” and “Accounting System for Institutions” for the financial work of public institutions. Both play a great role in regulating the accounting of public institutions and improving the quality of accounting information. However, with the changes in the macroeconomy and the gradual improvement of the social system, the old norms and the old system have become difficult to meet the requirements of the development of public institutions in our country. Against this background, the Ministry of Finance and the Joint Audit Commission and other departments at the end of 2012 re-revised the “Accounting Standards for Business Units” and “Accounting System for Public Institutions”, respectively, and implemented them formally on January 1, 2013. In the first year of implementation of the new guidelines and new system, the author has some experience with this.