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事业单位是我国经济运行的重要组成部分。为规范事业单位会计核算,2012年12月国家财政部发布了新的《事业单位会计制度》,对事业单位的会计核算实现了很大的创新,也产生了很大的影响。但是由于新制度实施时间不长,很多单位在实践中出现了各种各样的问题,本文在简要分析规范会计核算必要性的基础上,分析新制度实施过程中的各种实际问题,并据此提出相应的改进措施,供大家探讨。
Institutions are an important part of our country’s economic operation. In order to standardize the accounting of public institutions, in December 2012, the Ministry of Finance issued a new “Institutional Accounting System”, which brought great innovation to the accounting of public institutions and had a great impact. However, due to the implementation of the new system is not long, many units appeared in practice a variety of problems, this paper briefly analyzes the need for standardized accounting, based on the analysis of the implementation of the new system in the process of various practical problems, and according to This proposed improvement measures for your discussion.