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新《事业单位会计准则》于2013年1月1日正式实施,该会计准则对事业单位内部控制予以了加强与完善。本文从新《事业单位会计准则》的内容入手,解读了新《事业单位会计准则》所调整与改善的内容,并结合1997年制定的《事业单位会计准则(试行)》,指出目前事业单位在会计内部控制方面所存在着的问题。最后,结合新《事业单位会计准则》,论述其对事业单位内部控制存在问题的作用与影响。
The new “Accounting Standards for Public Institutions” was officially implemented on January 1, 2013. The accounting standards have strengthened and perfected the internal control of the institutions. This article starts with the content of the new Accounting Standards for Public Institutions, interprets the content of the adjustment and improvement of the new “Accounting Standards for Institutions of Business”, and in conjunction with “Accounting Standards for Institutions (Trial)” promulgated in 1997, Internal control problems. Finally, combined with the new “Accounting Standards for Institutions”, discusses its role and influence on the problems existing in the internal control of institutions.