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随着我国经济形势的发展,旧的事业单位会计制度越来越迫切的需要得到改进,因而在这些条件下,2013年1月1日,新的事业单位会计制度得到实施。新的事业单位会计制度的实施促使预算管理在一定程度上变得更加科学,更加的具有质量和效率,但是相比于灵活的经济发展,新制度下的预算管理在实践过程中存在一定的不足。文章分析了新事业单位会计制度的主要变化,然后介绍了新制度对预算管理的影响,探讨了新事业单位会计制度下预算管理需要提高的情况。
With the economic development in our country, the urgent needs of the old PSUs have been improved. Under these conditions, on January 1, 2013, the new PSUs of the PSUs were implemented. The implementation of the new institutional accounting system makes the budget management to a certain extent, more scientific and more quality and efficiency, but compared to the flexible economic development, budget management under the new system in practice there are some deficiencies . The paper analyzes the major changes in the accounting system of new business units, and then introduces the impact of the new system on budget management and explores the need to improve the budget management under the new accounting system.