新《高等学校会计制度》的解读与建议
发布时间：2019-07-05 15:17
【摘要】：财政部要求从2014年1月1日起,我国高等学校执行2013年12月30日颁布的《高等学校会计制度》,新《高等学校会计制度》对会计核算的规范标准发生了根本的变化,对同一经济业务或会计事项按新旧两个《高等学校会计制度》规定的标准处理操作会导致截然不同的结果,为确保新《高等学校会计制度》的顺利执行,保证新旧版本的平稳过渡和会计信息的有效衔接,文章就具体实施中需要注意的问题提出相应的建议。
[Abstract]:The Ministry of Finance requests that, with effect from January 1, 2014, institutions of higher learning in China implement the Accounting system of Colleges and Universities promulgated on December 30, 2013. The new Accounting system of institutions of higher Learning has undergone fundamental changes in the standard standards of accounting, and the operation of handling the same economic business or accounting items in accordance with the standards stipulated in the new and old Accounting Systems of institutions of higher Learning will lead to very different results. In order to ensure the smooth implementation of the new accounting system in colleges and universities, to ensure the smooth transition of the old and new versions and the effective connection of accounting information, this paper puts forward some corresponding suggestions on the problems needing attention in the concrete implementation.
【作者单位】： 长沙师范学院;
【分类号】：G647.5
本文编号：2510616
[Abstract]:The Ministry of Finance requests that, with effect from January 1, 2014, institutions of higher learning in China implement the Accounting system of Colleges and Universities promulgated on December 30, 2013. The new Accounting system of institutions of higher Learning has undergone fundamental changes in the standard standards of accounting, and the operation of handling the same economic business or accounting items in accordance with the standards stipulated in the new and old Accounting Systems of institutions of higher Learning will lead to very different results. In order to ensure the smooth implementation of the new accounting system in colleges and universities, to ensure the smooth transition of the old and new versions and the effective connection of accounting information, this paper puts forward some corresponding suggestions on the problems needing attention in the concrete implementation.
【作者单位】： 长沙师范学院;
【分类号】：G647.5
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本文编号：2510616
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