为实现行政单位新旧会计制度的平稳过渡,保证新制度的顺利实施,财政部日前颁发了《关于行政单位新旧会计制度衔接问题的通知》。第一,凡是1998年账务核算内容不多的单位,可以重新办理建立新账工作。方法为:根据年终决算转账的“资金活动情况表”结合账簿记录编制年终结算转账的“资产负债表”;行政单位年终结账后有关货币资金的结转、往来款项的结转、收入支出的结转等等科目内容按相应规定调整;根据资产负债表所列各科目余额记入1998年新账;将1998年以来发生的会计事项补记入账。第二,凡是1998年账务核算内容较多,重新建账工作量较大的单位,可以办理年中转账。方法为:根 In order to achieve a smooth transition of old and new accounting systems in the administrative units and ensure the smooth implementation of the new system, the Ministry of Finance recently issued the Circular on the Joining of New and Old Accounting Systems in Administrative Units. First, those units that have few accounts in 1998 can resume their work of establishing new accounts. The method is as follows: “balance sheet” of the year-end settlement transfer according to the “fund activity table” of the final accounts transferred at the year-end in combination with the book record; the carry-over of the monetary funds after the year-end closing by the administrative unit, Income and expenditure carried over and so on subject content adjusted according to the corresponding provisions; according to the balance sheet listed in the balance of the new account in 1998 new account; Second, those units that have more accounting accounts in 1998 and have a larger workload for reconstructing their accounts may handle mid-year transfer. The method is: root