新《事业单位会计制度》执行中的问题及对策

On the Problems and the Countermeasures in the Implementation of the New Rules and Regulations of Public Institutions Accounting

为适应财政制度和事业单位财务管理改革的需要,进一步规范事业单位的会计核算,新《事业单位会计制度》于2013年1月1日起正式实施。新制度对原会计制度进行了较大幅度修订,但在部分科目的设置和经济业务的处理方面也存在一些问题,如某些会计科目设置不能清晰的反映经济业务活动的性质和内容;处置存货、固定资产、无形资产、长期股权投资等净收入的归属等问题并不完善、文章就新制度在执行中遇到的一些问题进行探讨,以期在今后的改革中不断得到完善。

In order to meet the demands the reform in financial system and financial management of public institutions,and to further the regularization of accounting in public institutions,the new Rules and Regulations of Public Institutions Accounting was formally implemented on January 1,2013. The new edition significantly revised the original one,but some problems still exist in the disposal of economic business and the settings of some subjects：failure economic business,imperfections in th of the accounting subjects setting to reflect the nature and contents of e settlement of the net income gained from stock,fixed assets,intangible assets and long-term equity investment. This paper thus discusses the problems in implementing the new Rules and Regulations ,hoping for further amendments in future reforms.