财政部近日发布了新的《财政总预算会计制度》、《事业单位会计准则》(试行)和《事业单位会计制度》,这是继企业会计制度改革后,我国对预算会计制度进行的一次重大改革。 根据财政部的规定,新的预算会计制度将从明年1月1日起在全国范围内正式实施。 预算会计是以预算管理为中心的宏观管理信息和管理手段,是核算、反映、监督中央和地方 The Ministry of Finance recently released the new Accounting General Budget System, the Accounting Standards for Institutions (Trial Implementation) and the Accounting System for Institutions, which is a major undertaking of the budget accounting system in our country following the reform of the accounting system of enterprises reform. According to the regulations of the Ministry of Finance, the new budget accounting system will be implemented nationwide starting January 1 next year. Budget accounting is a macroscopic management information and management method based on budget management, accounting, reflecting, monitoring the central and local