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事业单位的管理内容主要是会计制度累计折旧计。事业单位主要以满足社会的相关需求为主要目标。需要满足社会生活的方面主要包括文化、教育、卫生、科学等,能够为社会组织提供各种的服务。《事业单位会计制度》是财政部门1997年制定的会计制度,从而进一步规范事业单位会计核算,加强会计管理,促进社会各项事业健康、有序发展。为了适应新时代的发展需要,《新事业单位会计制度》。《新事业单位会计制度》与陈旧的制度相比具有显著的优势,首先在更加适应财政管理的需要。随着经济的发展,部门预算、国库集中收付、政府收支分类、国有资产管理等各项财政改革也需要顺应时代的发展不断推进,因此,新事业单位会计制度更加适应财政管理的需要。其次,与老旧的事业单位会计制度相配合,满足日常会计核算与管理落实新的财务管理要求。最后能够规范事业单位的相关行为,提高事业单位会计信息的质量。总而言之,新事业单位会计制度更适合事业单位的发展状况,
The management of public institutions is mainly based on the accumulated depreciation of the accounting system. Institutions mainly to meet the relevant needs of society as the main goal. The aspects that need to satisfy social life mainly include culture, education, health, science, etc., and can provide various services to social organizations. The Accounting System of Public Institutions is an accounting system formulated by the financial department in 1997 so as to further standardize the accounting of public institutions, strengthen accounting management and promote the healthy and orderly development of all social undertakings. In order to meet the needs of the new era of development, “new institutional accounting system.” “New Institutional Accounting System” has obvious advantages compared with the old system, first of all, to be more responsive to the needs of financial management. With the development of economy, all the fiscal reforms, such as departmental budget, centralized treasury collection and payment, government revenue and expenditure classification and state-owned assets management, also need to keep pace with the development of the times. Therefore, the new institutional accounting system is more suitable for the needs of financial management. Second, with the old institutional accounting system to meet the daily accounting and management to implement the new financial management requirements. Finally, we can standardize the relevant behavior of institutions and improve the quality of accounting information in public institutions. All in all, the new institutional accounting system is more suitable for the development of institutions,