论文部分内容阅读
财政部对1998年3月31日印发的《中小学校会计制度(试行)》(财预字〔1998〕104号)(以下简称旧制度)进行了全面修订,于2013年12月27日发布了新《中小学校会计制度》(财会〔2013〕28号)(以下简称新制度),并自2014年1月1日起施行。新制度颁布以后,各财务人员面临的首要问题就是了解新旧中小学会计制度的差异,确保新旧会计制度顺利衔接、平稳过渡。本文对新旧中小学会计制度的差异分析,希望能够对中小学财务人员起到一定的参考作用。
The Ministry of Finance has fully revised the “Accounting System for Primary and Secondary Schools (Trial)” (No.108 [1998]) issued on March 31, 1998 (hereinafter referred to as “the old regime”) and released on December 27, 2013 New Accounting System for Primary and Secondary Schools (Cai Kuai [2013] No. 28) (hereinafter referred to as “the new system”) and effective as of January 1, 2014. After the promulgation of the new system, the primary problem faced by all financial officers is to understand the differences between the old and new primary and secondary accounting systems and ensure the smooth transition of the old and new accounting systems. This article analyzes the differences between the old and new primary and secondary accounting systems, hoping to play a certain reference role for primary and secondary financial staff.