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为了适应我国社会主义市场经济体制和社会事业发展的需要,规范事业单位会计核算行为,保证会计信息质量,强化会计的管理与监督职能,推动社会事业稳步、健康发展,国家财政部根据《中华人民共和国会计法》,于1997年7月17日发布了新的《事业单位会计制度》,并于1998年1月1日起贯彻执行,事业单位原执行的《事业行政单位预算会计制度》同时废止。社会保险会计核算也随之要作重大的调整。鉴于社会保险机构财会人员对新的制度,以及与原制度衔接过渡等问题不甚了解,本刊特约请国家劳动部社会保险事业管理局财务部副主任周红就这些问题撰稿加以说明,希望能引起大家的关注。并在学习、实施这一新制度时有所帮助,以便共同把这件事情办好。
In order to meet the needs of China’s socialist market economic system and the development of social undertakings, standardize the accounting and accounting practices of institutions, ensure the quality of accounting information, strengthen the management and supervision functions of accounting, and promote the steady and healthy development of social undertakings, the Ministry of Finance, in accordance with the “Chinese People Republic of China Accounting Law ”on July 17, 1997 issued a new“ Institutional Accounting System ”and implemented in January 1, 1998, the original implementation of the“ business administration unit budget accounting system ”abolished at the same time . Social insurance accounting also will make major adjustments. In view of the lack of understanding of the new system and the transition from the original system by the accountants of the social insurance institutions, we hereby request Zhou Hong, the deputy director of the finance department of the Social Insurance Administration of the Ministry of Labor, to explain these questions and hope that Can cause everyone’s attention. And will be helpful in learning and implementing this new system in order to jointly handle this matter well.