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近年来,随着我国公共财政体制改革的不断深化,事业单位自身改革发展的逐步推进,对事业单位的预算管理和财务管理都提出了新的、更高的要求,原来的事业单位会计制度,即1997年发布的《事业单位会计制度》已经难以满足事业单位管理和发展的需要。为了适应财政改革和事业单位财务管理的需要,2012年财政部出台了新的事业单位会计核算制度{财会﹝2012﹞22号},本文分析了事业单位新旧的会计制度的变化。
In recent years, with the continuous deepening of the public financial system reform in our country and the gradual promotion of the reform and development of the public institutions, new and higher requirements have been put forward on the budgetary management and financial management of the public institutions. The original accounting system of the public institutions, In 1997, “the accounting system of public institutions” has been difficult to meet the needs of the management and development of public institutions. In order to meet the need of financial reform and institution financial management, in 2012 the Ministry of Finance promulgated a new accounting system for public institutions (Caikuai (2012) No. 22). This paper analyzes the changes of the old and new accounting systems in public institutions.