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修订后的事业单位财会制度体系在财政部1997年版的基础上经过长时期的探讨、研究、完善,于2012年正式建成并于当年陆续贯彻执行。该体系包括《事业单位财务规则》(财政部令第68号)、《事业单位会计准则》(财政部令第72号)和《事业单位会计制度》(财会[2012]22号)三部分(以下简称《财务规则》、《会计准则》、《会计制度》)。它是以事业单位分类改革为基础,结合现阶段事业单位财务管理和会计核算的需要修订的。通过学习,我认为与原体系相比,修订后的事业单位财会制度呈现出了许多新的特点。下面,结合学习新财会制度,谈谈自己对
The revised system of accounting and accounting system of public institutions, after a long period of exploration, study and improvement, was formally completed in 2012 and implemented in the same year in the 1997 edition of the Ministry of Finance. The system includes three sections of the Financial Rules of the Institution (Ministry of Finance Order No. 68), the Accounting Standards for Institutions (No. 72 of the Ministry of Finance Order) and the Accounting System of Institutions (Cai Kuai [2012] No. 22) Hereinafter referred to as “financial rules”, “accounting standards”, “accounting system”). It is based on the reform of public institutions, combined with the needs of financial management and accounting of the current institutional units revised. Through study, I think the revised system of accounting and accounting of public institutions presents many new characteristics compared with the original system. Below, combined with learning the new accounting system, to talk about their right