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自2013年元旦开始,我国的新《事业单位会计准则》(以下简称新准则)正式实施。在全国范围实行的对事业单位会计核算的新准则,更好的适应了现代经济环境的变化,更加规范了事业单位的核算制度。在运用与落实新准则的相关规定方面,事业单位的内部控制起着至关重要的作用。基于此,笔者将论文命名为《新事业单位会计准则下内部控制探析》,首先对新准则进行了解读,其次对目前事业单位会计内部控制存在问题进行分析阐述,再次分析了新准则对目前存在的问题的改善与影响,最后对全文进行总结。
Since the New Year’s Day in 2013, China’s new “Accounting Standards for Institutions” (hereinafter referred to as the “new standard”) came into effect. The new guidelines for the accounting of public institutions throughout the country have better adapted to the changes in the modern economic environment and more standardized the accounting system of public institutions. The internal control of the PSUs plays a crucial role in the application and implementation of the new guidelines. Based on this, the author named the essay “internal control under the new accounting standards for public institutions”, first of all, the new guidelines were interpreted, and secondly, the current problems in the internal control of public institutions were analyzed and explained. The new guidelines for the current existence of The problem of improvement and impact, and finally summarize the full text.