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随着我国社会主义市场经济的进一步建设,国家财政体制的进一步改革,1997年颁发的《事业单位会计制度》(下称旧制度)已经无法满足自身发展的需求。2012年12月,财政部发布了新《事业单位会计制度》(下称新制度),并要求自次年1月1日起实施。新制度的发布对事业单位的会计核算提出了更高要求,意在改变以往事业单位会计核算中存在的诸多不合理、不协调的因素,使事业单位更好更快发展。本文将
With the further construction of China’s socialist market economy and the further reform of the national financial system, the “Institutional Accounting System” (hereinafter referred to as “the old system”) issued in 1997 has been unable to meet the needs of its own development. In December 2012, the Ministry of Finance issued a new “Institutional Accounting System” (hereinafter referred to as the “new system”) and demanded that it be implemented on January 1 of the following year. The promulgation of the new system puts forward higher requirements on the accounting of public institutions, aiming to change many irrational and uncoordinated factors in the accounting of public institutions in the past, so as to enable institutions to develop better and faster. This article will