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为了应对市场环境的变化,跟上时代变革的步伐,规范事业单位的财务工作,中华人民共和国财政部将1998年1月1日颁行的标志中国初步建立社会主义市场经济体制下的事业单位财务管理体系的《事业单位会计准则》和《事业单位会计制度》进行了全面修订,于2012年12月19日修订发布了《事业单位会计制度》,我国将于2013年1月1日正式施行该新制度。本文从新旧制度的变化、新制度在财会方面存在的主要问题、应对新制度变化的有效措施等几个方面对新旧会计制度的衔接工作进行了探讨。
In order to cope with changes in the market environment, to keep pace with the changes in the times and to standardize the financial work of public institutions, the Ministry of Finance of the People’s Republic of China announced on January 1, 1998 the initial establishment of financial institutions in China under the socialist market economic system Management System “Accounting Standards for Business Units” and “Institutional Accounting System” has been fully revised, on December 19, 2012 revised the “Institutional Accounting System”, China will be January 1, 2013 formally implemented New system. This article discusses the connection between the old accounting system and the old accounting system from several aspects, such as the changes of the old and the new systems, the main problems existing in the accounting and finance of the new system and the effective measures to deal with the changes of new systems.