论新事业单位会计制度下事业单位会计核算

Discussion on the Accounting of Institutions Under the New Institution Accounting System

众所周知,现阶段新事业单位会计制度的确立虽在一定程度上为我国事业单位的发展提供了便利,但新旧制度的交替又为事业单位目前的会计工作带来了一系列的挑战。因此,论文主要围绕新事业单位会计制度下事业单位会计核算展开详细的探究,主要分析新事业单位会计制度对事业单位会计核算的积极影响以及事业单位在实际核算工作中出现的不足,并提出优化方案,以供参考。

As we all know-, at present stage, the establishment of the new- institution accounting system has provided convenience to the development of public institutions in Chinato a certain extent, but the alternation of new and old system has also brought a series of challenges to the current accounting work of institutions. Therefore, the paper makes a detailed exploration on the accounting of institutions under the new institution accounting system. It mainly analyzes the positive impact of the new institution accounting system on the accounting of institutions and the shortcomings inthe actual accounting work of institutions, and puts forward optimization program, for reference.