新《事业单位会计制度》执行的实务问题探讨

Discussion on the Problems of the New Public Institution Accounting System

为适应财政改革和事业单位财务管理改革的需要,财政部颁布了新的《事业单位会计制度》,新制度实现了会计核算与财政改革的紧密衔接,提高了事业单位会计信息质量,但在执行新制度的过程中,由于事业单位的情况千差万别,很多实际业务在应用新制度时,出现了一些核算问题,本文对这些实务问题进行了分析,提出了解决问题的一些想法。

In order to adapt to the needs of financial reform and the public institution financial management reform, the ministry of finance issued a new ＂Public Institution accounting system＂. The new system has realized close cohesion of the accounting with fiscal reform, has improved the quality of the accounting information. However, there are some problems arising when the new system is applied in the business owing to the different situations in different public institutions. In the article, some problems are analyzed and some ideas are put forward to solve them.