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财政部于1997年5月发布《事业单位会计准则(试行)》(以下称之为原《准则》),距今已实行十多年,随着时代的发展,原《准则》已存在一定的滞后性,为了进一步规范和加强事业单位的会计核算与财务工作,新《事业单位准则》(以下称之为新《准则》)于2013年初开始正式实施。新《准则》是我国事业单位会计的重要组成部分,此次改革,标志着我国事业单位会计准则开启了新的旅程,不可避免的新《准则》的颁布也为事业单位财务管理带来了一定变革,本文正对此进行研究探讨。
In May 1997, the Ministry of Finance released the Accounting Standards for Business Units (Trial) (hereinafter referred to as the original “Guidelines”), which has been in operation for more than 10 years. With the development of the times, the original “Guidelines” have existed for a long time Lagging behind. In order to further standardize and strengthen the accounting and financial work of PSUs, the new PSUs (hereinafter referred to as the “new” Guidelines) were put into effect in early 2013. The new “guidelines” is an important part of the accounting of public institutions in China. This reform marks the beginning of a new journey for the accounting standards of public institutions in our country. The promulgation of a new “standard” inevitably brought a certain amount of financial management to public institutions Change, this article is studying this.