论文部分内容阅读
1997年5月和7月财政部分别颁布了《事业单位会计准则》和《事业单位会计制度》并规定从1998年1月1日起执行。这次改革从根本上更新了原来预算会计的理论和实务,充分借鉴了国际惯例,统一了会计工作的规范,增强了会计信息的可比性。新的事业单位会计制度和准则克服了原《事业行政单位预算会计制度》的弊端并具有自己的特点。本文重点对比新旧事业单位会计制度,概括出新制度对旧制度的改进,并尝试指出新制度一些值得商榷的条文。一、新的经济形势下原事业单位会计制度的弊端原来的预算会计制度模式是按计划经济高度集中、统收统支模式设计的,把行政单位和事业单位会计融合在一起,实行
In May and July 1997, the Ministry of Finance promulgated the Accounting Standards for Public Institutions and the Accounting System for Institutions respectively, and stipulated that they should be implemented from January 1, 1998. This reform fundamentally updated the original theory and practice of budget accounting, fully borrowed from international conventions, unified the norms of accounting work, and enhanced the comparability of accounting information. The new institutional accounting system and guidelines overcame the shortcomings of the original “Administrative budget of the administrative unit” and have their own characteristics. This article compares the old and new institutional accounting system, summarizes the new system to improve the old system, and attempts to point out some of the new system is questionable. First, the new economic situation under the malpractices of the accounting system of the original institutions The original budget accounting system model is highly concentrated in accordance with the planned economy, unified revenue and expenditure model designed to integrate accounting and administrative units and institutions, the implementation of