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一、新会计制度概况近年来,我国为大力推进教育事业的发展,一再制定计划,从中央到地方实实在在的拿出“真金白银”投入到教育上。据统计,2012年,中央财政性教育拨款21994亿元,占当年国内生产总值(GDP)519322亿元的4.23%,较2009-2011年间3.69%左右的比率有了大幅度的提高,充分体现出国家发展教育的决心,此现象被视为中国教育事业发展的一个里程碑。如何有效地使用这部分教育资金,每笔投入都能有显著的
I. Overview of the New Accounting System In recent years, in order to vigorously promote the development of education, our country has made repeated plans to devote “real money” from the central government to local governments to invest in education. According to statistics, in 2012, the central government allocated 2.1994 trillion yuan of financial education, accounting for 4.23% of the total GDP of 51.932 trillion yuan in the year, a substantial increase from 3.69% in 2009-2011 The determination of developing education out of the country is regarded as a milestone in the development of China’s education. How to effectively use this part of education funds, each input can have significant