事业单位新旧会计制度的比较与分析

Comparison and analysis on the new and the old accounting systems in institutions

将财政部于1997年5月和7月分别发布、并规定于1998年1月1日起在全国范围内实行的《事业单位会计准则》和《事业单位会计制度》(以下简称《新制度》)与财政部原制定发布的自1989年1月1日起实行的《事业行政单位预算会计制度》(以下简称《原制度》),作一比较与分析,并归纳出事业单位会计发生重大改变的10个方面。

In this passage, by comparing and analyzing the new accounting system which was issued separately in May and July in 1997 and was carried out throughout the nation in January 1,1998, and the old accounting system which was issued in January 1,1989 by the Finaneial Department, induees the ten aspects of the great ehanges that happened in aeeounting system in institution.