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随着我国经济社会的不断发展,我国的会计改革也不断的深入,会计体系在适应不断变化的内外部环境中提高客观、准确的反映核算单位的财务状况和经营成果的能力。事业单位会计制度作为我国会计体系中重要的组成部分,近年来受到了国内专家和学者的持续关注。2012年12月5日财政部颁布了新事业单位会计准则,这又给广大事业单位财务工作者在实际工作中提供了更有力的指导与规范。本文结合最新的事业单位会计制度的规定要求,研究固定资产折旧在新制度下产生的实际问题并针对问题提出改进意见。
With the continuous development of economy and society in our country, the accounting reform in our country has been continuously deepened. The accounting system can objectively and accurately reflect the financial status and operating results of the accounting unit in adapting to the constantly changing internal and external environment. As an important part of the accounting system in our country, the institutional accounting system has been continuously concerned by domestic experts and scholars in recent years. December 5, 2012 The Ministry of Finance promulgated the accounting standards for new PSUs, which in turn gave more powerful guidance and norms to the financial workers in the major PSUs in their practical work. In this paper, with the latest requirements of the accounting system of public institutions, this paper studies the actual problems arising from depreciation of fixed assets under the new system and puts forward suggestions for improvement on the issues.