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2013年版《事业单位会计制度》、《事业单位会计准则》实行以来,新的制度满足了事业单位预算执行、财务管理、资产、成本核算等方面的需要,科学规范了事业单位会计行为,会计信息更符合事业单位的实际财务状况。《事业单位会计制度》培训、软件系统设置统一由财政国库收付中心操作。经过近几年对新版会计制度的执行,我认为有些业务的处理值得商榷,以下内容仅供参考。一、现行制度执行中认为需要改进的方面现行会计制度围绕公共财政体制调整,使得会计科目更清晰,核算
Since the introduction of the “Institutional Accounting System” and the “Accounting Standards for Institutions” in 2013, the new system has met the needs of the public institutions in terms of budget execution, financial management, assets and cost accounting, and scientifically standardized the accounting practices of public institutions, accounting information More in line with the actual financial status of institutions. “Institutional Accounting System” training, software system set unified by the Treasury Collection Center. After the implementation of the new accounting system in recent years, I think the handling of some businesses is open to question. The following is for reference only. First, the implementation of the current system that need to be improved aspects of the current accounting system around the public financial system adjustments, making the accounting clearer, accounting