执行新《事业单位会计制度》的几点体会

Several Experiences of the Implementation of the new Accounting System of Public Institution

为了更好地实施新事业单位会计制度,通过对新旧《事业会计制度》进行比较,从制度、会计科目和财务报表三方面的变化进行阐述,从而全面理解、运用新事业会计制度,与事业单位的各项财政及事业单位的制度改革相适应,进一步提高事业单位的资金和资产管理水平。

In order to better implement the new Accounting System of Public Institution, by comparing old and new of the business accounting system, from system, accounts and financial statements changes in three areas addressed, so as to fully understand, the application of new Accounting System of Public Institution adapt to the reform of the financial system and institutions, and further raise the level of fund and asset management in public institutions.