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随着事业单位国有资产规模的不断扩大,国家越来越重视事业单位财务报表质量,以及报表对事业单位投资控制企业整体会计信息资产、负债、收支的体现情况。2013年1月1日,新《事业单位会计制度》(以下称新制度)出台,为规范我国事业单位会计核算提供了新的制度基础。本文就事业单位与被投资控制企业合并财务报表的可行性进行了分析,探讨了部分事业单位合并财务报表的关键性内容,以期为事业单位财务报表的合并提供借鉴。
With the continuous expansion of the state-owned assets of public institutions, the state places more and more emphasis on the quality of the financial statements of the institutions, as well as the statements on the accounting information assets, liabilities and receipts and expenditures of the enterprises as a whole. January 1, 2013, the new “Institutional Accounting System” (hereinafter referred to as the new system) promulgated in order to standardize the accounting of our institutions provide a new institutional basis. This article analyzes the feasibility of the consolidated financial statements between the institutions and the controlled enterprises under investment, and discusses the key contents of the consolidated financial statements of some institutions, so as to provide reference for the merging of the financial statements of the institutions.