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为了适应财政改革和事业单位财务管理改革的需要,进一步规范事业单位的会计核算,促进公益事业健康发展,财政部于2012年12月19日修订发布了《事业单位会计制度》(财会[2012]22号)(以下简称《会计制度》),规定自2013年1月1日起全面施行。日前,财政部会计司有关负责人就修订发布《会计制度》的有关问题回答了记者的提问。问:与原《会计制度》相比较,新修订的《会计制度》主要有哪些方面的变
In order to meet the need of financial reform and financial management reform of public institutions, and further standardize the accounting of public institutions, and promote the healthy development of public welfare undertakings, the Ministry of Finance revised and promulgated “Accounting System of Public Institutions” on December 19, 2012 (Cai Kuai [2012] 22) (hereinafter referred to as “Accounting System”), which will come into full operation on January 1, 2013. Recently, the relevant person in charge of the Accounting Department of the Ministry of Finance answered questions raised by reporters about the revision of the “accounting system.” Q: Compared with the original “accounting system”, what are the major changes in the newly revised “accounting system”?