【摘要】：為了規(guī)范事業(yè)單位的財(cái)務(wù)工作,財(cái)政部對(duì)1997年頒布的《事業(yè)單位會(huì)計(jì)準(zhǔn)則(試行)》(以下簡(jiǎn)稱舊《準(zhǔn)則》)進(jìn)行了部分修訂,并頒布了新《事業(yè)單位會(huì)計(jì)準(zhǔn)則》(以下簡(jiǎn)稱新《準(zhǔn)則》),已于2013年1月1日正式實(shí)施。新《準(zhǔn)則》是為了適應(yīng)形勢(shì)的發(fā)展需要修訂的,更符合我國(guó)事業(yè)單位實(shí)際情況,對(duì)促進(jìn)事業(yè)單位的可持續(xù)發(fā)展具有重要意義。本文從新《準(zhǔn)則》實(shí)施的必要性入手,分析新《準(zhǔn)則》的優(yōu)勢(shì)及不足,探討新《準(zhǔn)則》的實(shí)施對(duì)事業(yè)單位會(huì)計(jì)工作帶來(lái)的影響,并提出事業(yè)單位會(huì)計(jì)制度改革的建議。
[Abstract]:In order to standardize the financial work of public institutions, the Ministry of Finance has partially revised the Accounting Standards for Public institutions (trial implementation), which was promulgated in 1997, (hereinafter referred to as the Old Standards). And promulgated the new institutions Accounting Standards (hereinafter referred to as the New Standards), has been formally implemented on January 1, 2013. The new guidelines are revised to meet the needs of the development of the situation, and are more in line with the actual situation of institutions in China. It is of great significance to promote the sustainable development of institutions. Starting with the necessity of the implementation of the new Standards, this paper analyzes the advantages and disadvantages of the new Standards, probes into the influence of the implementation of the New Standards on the accounting work of the institutions, and puts forward some suggestions for the reform of the accounting system of the institutions.
【作者單位】： 嵊州市委黨校;
【分類號(hào)】：F810.6;F233

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