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2013年12月,新的《中小学会计制度》发布,2014年1月1日起全面实施,这标志着中小学会计工作发生了实质性转变。新旧会计制度必然会在很多方面存在不一样的地方,这也就存在了一个衔接的问题,为了保证新旧制度顺利过渡,我们一定要做好新旧中小学会计制度的衔接问题。本文就新旧中小学会计制度的衔接问题进行了探讨。
In December 2013, the new “Primary and Secondary Accounting System” was released and was fully implemented on January 1, 2014, marking a substantial change in the accounting work in primary and secondary schools. There will inevitably be differences between the old and the new accounting systems in many aspects. This also presents a problem of convergence. In order to ensure the smooth transition of the old system and the new one, we must make the connection between the old and new primary and secondary accounting systems better. This article discusses the connection between old and new primary and secondary accounting system.