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随着我国经济的不断发展和改革的不断深化,事业单位作为社会经济管理中的重要环节,其相关工作环境也发生了巨大的变化。为了适应我国财政经济的改革需要,做好事业单位的会计核算工作,财政部对《事业单位会计准则》进行了修订并在此基础上制定了《事业单位会计制度》,以此来加强会计工作的管理和规范,新的会计准则于2013年1月1日起全面实行,并进一步要求于2014年开始全部强制实施,文章就事业单位会计制度的改革与全面贯彻落进行简要的讨论。
With the constant development of our economy and the continuous deepening of the reforms, as the important link in social economic management, institutions have undergone tremendous changes in their work environment. In order to meet the needs of the reform of our country’s economy and finance, and do a good job in the accounting work of public institutions, the Ministry of Finance revised the “Accounting Standards for Public Institutions” and formulated the “Accounting System for Public Institutions” on the basis of this to strengthen the accounting work The new accounting standards were fully implemented on January 1, 2013 and further required that all mandatory implementation be started in 2014. The article discussed briefly the reform and full implementation of the accounting system in public institutions.