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我国财政部2012年12月19日出台了新《事业单位会计制度》,这一规定于2013年1月1日开始正式实施。和过去的《事业单位会计制度》相比,新制度在保证现阶段事业单位核算基础与基本会计模式不变的基础上,重点适应财政改革,同时更加关注会计工作中的突出问题,尤其是对事业单位固定资产的会计核算工作进行了重新规定,比如说提高了固定资产核算标准、引入了固定资产虚提折旧的会计处理方法,能够在很大程度上提升事业单位固定资产会计核算工作水平。
On December 19, 2012, the Ministry of Finance of our country issued a new “Accounting System for Public Institutions”, and this regulation was put into effect on January 1, 2013. Compared with the past “accounting system of public institutions”, the new system, while ensuring the basic and basic accounting mode of public institutions at the present stage, is based on the principle of fiscal reform and focuses more on the outstanding problems in accounting work, For instance, the accounting standard for fixed assets has been raised. The accounting treatment method for the unfrozen fixed assets has been introduced, which can greatly enhance the level of accounting work of fixed assets in public institutions.