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为了进一步顺应时代的发展,我国财政部门出台了新的《事业单位会计制度》,以期规范当前事业单位的账务处理程序,更正以往财务工作中的错误与失误,为事业单位增添了新型的管理理念。但由于新制度与旧制度之间存在较多差异,账务处理工作中难免会产生一些问题,为了进一步促进新会计制度的顺利实施,财务人员应做好新旧制度的衔接工作。本文通过分析新制度下事业单位会计账务处理存在得问题,指出了相应的解决措施。
In order to further comply with the development of the times, China’s financial department has promulgated a new “Institutional Accounting System” in order to standardize the current accounting procedures for public institutions, to correct mistakes and mistakes in the previous financial work, to add a new type of management unit idea. However, due to the more differences between the new system and the old one, some problems will inevitably arise in the accounting treatment. In order to further promote the smooth implementation of the new accounting system, finance personnel should make good the connection between the old system and the new one. This article analyzes the existing problems in accounting and accounting of public institutions under the new system and points out the corresponding solutions.