论文部分内容阅读
单位预算会计制度在失修23年之后,又以崭新的面貌出现在人们面前,这是一件十分可喜的事情。旧的《行政事业预算单位会计制度》实际只是全额单位的会计制度,对差额单位、自收自支单位的核算均未涉及。近几年,一些业务主管部门为了适应所属差额单位和自收自支单位的核算需要,按“条条”制订了一些会计制度,也是必要的。新的《事业行政单位预算会计制度》(以下简称新制度)的出台,不但解决了全额单位、差额单位和自收自支单位的会计核算问题,并且规定了简单成本
It is a very gratifying affair that the unit budget accounting system has appeared in front of people with a brand new appearance after 23 years of disrepair. The old “administrative budget unit accounting system” is actually only a full unit of accounting system, accounting for the balance unit, self-supporting units are not involved. In recent years, some business authorities in order to adapt to their own balance of units and self-support units accounting needs, according to “Articles ” to formulate a number of accounting systems, but also necessary. The introduction of the new Budget Accounting System for Business Administration (hereinafter referred to as “the new system”) not only solved the accounting problems of full units, shortfall units and self-supporting units, but also set forth the simple cost