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随着财政预算收支分类改革的逐步推进,对事业单位的会计核算管理提出了新的要求。特别是财政部先后颁布了《事业单位会计制度》、《行政事业单位内部控制规范(试行)》、《新旧事业单位会计制度有关衔接问题的处理规定》等多项制度之后,给工会事业单位的会计核算工作带来了巨大的挑战。如何在新常态下,创新和完善工会事业单位的会计核算与管理模式,是摆在工会及其所属企事业单位面前需要认真解决的问题。
With the gradual promotion of the fiscal budget revenue and expenditure classification reform, new requirements have been put forward on the accounting management of public institutions. In particular, the Ministry of Finance successively promulgated a number of systems including the Accounting System of Public Institutions, Regulations Governing Internal Control of Administrative Units (Trial Implementation), and Provisions on the Handling of Cohesion Issues in the Accounting System of New and Old Institutions, Accounting work poses a huge challenge. Under the new normal, how to innovate and improve the accounting and management models of the trade unions and institutions is a problem that needs to be seriously solved before the trade unions and their affiliated enterprises and institutions.