【摘要】：正為更好地適應(yīng)公共財政管理改革與發(fā)展需要、規(guī)范行政單位會計核算并滿足其財務(wù)管理的要求,財政部于2013年年底修訂發(fā)布了《行政單位會計制度》(以下簡稱《新制度》),規(guī)定自2014年1月1日起在各級行政單位全面施行。新制度較舊制度有很大的突破和創(chuàng)新,在很大程度上提高了行政單位的會計信息質(zhì)量,增強了行政單位會計信息的全面性、準確性和有用性。此次會計制度修訂較為全面,無論是會計科目核算內(nèi)容,還是報表體系構(gòu)成,以及各報表的表內(nèi)結(jié)構(gòu)、內(nèi)容都發(fā)生了很大變化,將會對我國各級行政單位的
[Abstract]:In order to better meet the needs of the reform and development of public financial management, we are standardizing the accounting of administrative units and meeting the requirements of their financial management. At the end of 2013, the Ministry of Finance revised and issued the Accounting system of Administrative Units (hereinafter referred to as "the New system"), which has been fully implemented in administrative units at all levels since January 1, 2014. Compared with the old system, the new system has a great breakthrough and innovation, to a large extent, improve the quality of accounting information of administrative units, and enhance the comprehensiveness, accuracy and usefulness of accounting information of administrative units. The revision of the accounting system is more comprehensive, whether it is the accounting account content, or the composition of the statement system, as well as the structure and content of the statements, which will have great changes to the administrative units at all levels of our country.
【作者單位】： 華北水利水電大學(xué)管理與經(jīng)濟學(xué)院;
【分類號】：F810.6
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本文編號：2323812