基于对外投资核算视角的事业单位新旧会计制度比较

财政部2012年颁布的《事业单位会计制度》将给事业单位的会计核算带来较大的完善和变化。本文从对外投资核算的视角,分析旧制度下对外投资核算的现状和弊端,通过比较新旧事业单位会计制度中对外投资方面会计科目和账务处理的不同,深入剖析了新会计制度的颁布给对外投资会计核算中初始取得投资、投资持有期间取得投资收益、转让或收回投资等方面带来的变化和影响,在此基础上分析了新制度中存在的不足并提出对策建议,以推进不断完善事业单位的会计核算。

The 2012 Accounting System in Public Institutions promulgated by the Ministry of Finance has been improving and changing the accounting in public institutions. This paper, from the perspective of foreign investment accounting, analyzes the current situations and abuses of foreign investment accounting under the old system, discusses deeply the changes and influences on initial returns on investments, equity earnings in investment holdings, and transferring or withdrawing investment, etc. after the promulgation of new accounting system. On this basis, the paper analyzes the deficiencies in new system and puts forward corresponding countermeasures to promote the accounting in public institutions.