论文部分内容阅读
随着我国社会经济体制改革以及财政体制改革的不断深入与完善,事业单位的财务管理内容以及形式都发生了根本性变化,实行事业单位会计制度的改革与创新势在必行。为此,我国财政部于2012年12月正式颁布了修订后的《事业单位会计制度》(财会[2012]22号),并于2013年1月1日全面执行,事业单位新会计制度解决了旧会计制度下存在的诸多问题,对于促进事业单位的进一步发展具有极其重要的现实意义。但在实际实践的过程中,新会计制度仍存在一些问题和难点,本文主要分析了旧会计制度中存在的主要问题,阐述了会计体制改革的重要性和必要性,针对新会计制度执行的难点提出了相应的解决策略。
With the reform of our social and economic systems and the deepening and perfection of the financial system reform, fundamental changes have taken place in the contents and forms of the financial management of public institutions. It is imperative to carry out the reform and innovation of the accounting system in public institutions. To this end, China’s Ministry of Finance formally promulgated the revised Accounting System for Public Institutions (Cai Kuai [2012] No. 22) in December 2012 and fully implemented it on January 1, 2013. The new accounting system for public institutions has been resolved Many problems existing under the old accounting system have extremely important practical significance for promoting the further development of public institutions. However, in practice, there are still some problems and difficulties in the new accounting system. This article mainly analyzes the main problems existing in the old accounting system, expounds the importance and necessity of the reform of the accounting system, in view of the difficulty of implementing the new accounting system Put forward the corresponding solution strategy.