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财政部颁发2012年颁布了新的事业单位会计制度,并要求在2013年开始全面实施。该制度对事业单位会计工作有着重大的影响。文章首先分析了新事业单位会计制度出台的背景,讨论了新事业单位会计制度的新内容,分析了新事业单位会计制度实施的特点及意义和其实施对事业单位会计工作的影响,最后提出了事业单位有效落实新会计制度实施的措施。
The Ministry of Finance issued a new accounting system for public institutions in 2012 and demanded that it be fully implemented in 2013. The system has a significant impact on the accounting work of public institutions. The article first analyzes the background of the promulgation of the accounting system of new institutional units, discusses the new contents of the accounting system of new institutional units, analyzes the characteristics and significance of the implementation of the accounting system of the new structural units and its impact on the accounting work in public institutions, and finally puts forward Institutional effective implementation of the new accounting system measures.