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2013年,我国颁布了一项新制度,即新事业单位会计制度,这项制度是事业单位以后工作需要遵循的准则和标准。实施新制度,必然也会出现一些新问题。本文首先介绍了新事业单位会计制度的创新和突破,然后介绍了新事业单位会计制度产生的影响,最后提出了实行新事业单位会计制度需要注意的事项。
In 2013, China promulgated a new system, namely, the accounting system for new public institutions. This system is the standard and standard to be followed in the future work of public institutions. The implementation of the new system will inevitably bring about some new problems. This article first introduces the innovation and breakthrough of the accounting system of the new PSU, then introduces the impact of the accounting system of the NPU, and finally puts forward the issues that need to pay attention to when implementing the accounting system of the new PSU.