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随着我国国家财政体系改革的不断深入,我国目前事业单位所使用的现行会计制度存在很多问题,已经不能适应当前事业单位发展的需要,因此,财政部在2012年的7月1日将事业单位会计制度改革纳入试运行阶段,在2013年1月1日正式执行,这表明我国事业单位的会计制度改革全面开展。这就涉及到事业单位新旧会计制度的衔接转变,在事业单位新会计制度的衔接目前已经开展到了近两个年头,在推行新事业单位会计制度上出现了一些衔接上的问题,因此,笔者以个人多年从事事业单位会计的角度简单分析新旧会计制度衔接上的一些显著问题,并提出相应的解决办法,以供参考。
With the continuous deepening of the reform of the national financial system in our country, there are many problems with the current accounting system currently used by the public institutions in our country and can no longer meet the needs of the current institutional development. Therefore, the Ministry of Finance, on July 1, 2012, The reform of the accounting system was incorporated into the trial operation stage and was formally implemented on January 1, 2013. This shows that the reform of the accounting system in our country’s public service units has been carried out in an all-round way. This involves the institutional transformation of the old and the new accounting system changes in the convergence of the new accounting system in public institutions has been carried out for nearly two years, in the implementation of the new institutional accounting system there have been some convergence problems, therefore, the author of Individuals engaged in institutional accounting for many years in the perspective of a simple analysis of the convergence of old and new accounting system on the convergence of some of the significant issues and put forward the corresponding solutions for reference.