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财政部于2012年12月修订发布了《事业单位会计制度》,并于2013年1月1日起在事业单位全面施行,这对于进一步规范事业单位会计核算、加强会计管理具有重要的指导意义。本文从会计要素、会计主体、会计核算内容、固定资产核算方法、基建投资会计核算、会计科目体系、财务报告体系等方面入手,对事业单位新旧会计制度进行对比分析,并提出了新会计制度存在的不足,对新会计制度实施后事业单位会计衔接工作提出了几点具体的建议,以期促进新事业单位会计制度的贯彻和落实。
The Ministry of Finance revised and promulgated “Accounting System of Public Institutions” in December 2012 and implemented it in public institutions from January 1, 2013 onwards. This is of great guiding significance for further standardizing the accounting of public institutions and strengthening accounting management. This article from the accounting elements, accounting subjects, accounting content, accounting methods of fixed assets, infrastructure investment accounting, accounting subject system, financial reporting system and other aspects of the old and new accounting system of institutional undertakings comparative analysis and proposed the existence of a new accounting system The author put forward some concrete suggestions on the accounting convergence of the new accounting system after the implementation of the new accounting system in order to promote the implementation of the new institutional accounting system.