探析新《事业单位会计准则》

发布时间：2019-03-09 13:49

【摘要】：为了规范事业单位的财务工作,财政部对1997年颁布的《事业单位会计准则(试行)》(以下简称旧《准则》)进行了部分修订,并颁布了新《事业单位会计准则》(以下简称新《准则》),已于2013年1月1日正式实施。新《准则》是为了适应形势的发展需要修订的,更符合我国事业单位实际情况,对促进事业单位的可持续发展具有重要意义。本文从新《准则》实施的必要性入手,分析新《准则》的优势及不足,探讨新《准则》的实施对事业单位会计工作带来的影响,并提出事业单位会计制度改革的建议。
[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.
【作者单位】：嵊州市委党校;
【分类号】：F810.6;F233

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