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为了规范事业单位的财务核算,加强事业单位的财务管理与监督,我国自2013年1月开始实施《事业单位会计制度》,新制度顺应事业单位改革需要拓宽了会计核算内容,实行固定资产计提折旧和无形资产摊销,重点加强了对财政投入资金的会计核算,突出明确了资产的计价和入账管理,规范了财务报表体系。
In order to standardize the financial accounting of public institutions and to strengthen the financial management and supervision of public institutions, since January 2013, China began to implement “the accounting system of public institutions”. The new system broadened the accounting contents to meet the needs of the reform of public institutions, Depreciation and amortization of intangible assets, focusing on strengthening the financial investment funds accounting, prominence of the asset pricing and accounting management, standardize the financial reporting system.