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随着社会的不断进步和发展,在新的经济形势下,传统会计制度已无法满足新经济形势的要求,所以,新的事业单位会计制度2013年1月1日正式实施。随着新的事业单位会计制度的实施,使会计的预算管理向科学化、高质量化、高效化的方向发展,由于经济发展具有于灵活性,所以在新制度下的会计预算管理,在实施中存在着一些问题和不足。针对这种情况,需要对新事业单位会计制度进行探索和分析,从而得出新事业单位会计制度对预算管理的影响,并及时研究解决的对策。
With the continuous improvement and development of the society, under the new economic situation, the traditional accounting system has been unable to meet the requirements of the new economic situation. Therefore, the new institutional accounting system was officially implemented on January 1, With the implementation of the new institutional accounting system, the budgetary management of accounting has been developed in a scientific, high-quality and efficient manner. Due to its flexibility in economic development, accounting budget management under the new system has been implemented There are some problems and deficiencies. In view of this situation, we need to explore and analyze the accounting system of new institutions to draw the impact of the new institutional accounting system on budget management, and timely study and solve the countermeasures.