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一、新会计制度出台的背景原事业单位会计制度发布于1997年,自1998年1月1日起实行,对规范事业单位会计核算、服务财政预算管理发挥了积极的作用。近年来,随着我国公共财政体制改革的不断变化、事业单位体制改革的逐步推进,对事业单位的预算管理和财务管理提出了更高的要求,原《事业单位会计制度》已经难以满足各方面的需要。2012年12月19日颁布了新会计制度,要求2013年1月1日开始实施。
First, the background of the introduction of the new accounting system The original accounting system for public institutions was released in 1997, since January 1, 1998 come into effect, the standard public institutions to play an active role in accounting and service budget management. In recent years, with the continuous reform of the public finance system in our country, the gradual progress of institutional reform has raised higher requirements for the budgetary management and financial management of the public institutions. The original “Institutional Accounting System” has hardly met all aspects Need. December 19, 2012 enacted a new accounting system, requiring January 1, 2013 began.