事业单位新旧会计制度科目衔接原理及实务探析

Exploration and Analysis of the Principles and Practice of the New and Old Accounting System Subjects Connection in Public Institutions

建立预算会计和财务会计适度分离又相互衔接的事业单位会计核算模式,通过平行记账方法,分别反映事业单位经济事项的内容和实质,让会计主体从不同角度对事业单位会计信息进行分析和使用,是新制度改革的关键突破点。本文阐述了平行记账方法的含义及理论价值,认真梳理了财务会计体系和预算会计体系新旧科目的衔接步骤及实务操作,为按规定做好事业单位新旧会计科目衔接工作提供了现实指导性。

The establishment of budget accounting and financial accounting model in public institutions should be moderately separated and connected with each other. Parallel bookkeeping methods reflect the content and substance of the economic affairs of the public institutions and allows accounting entity to analyze and use the accounting information of the institutions from different angles. This is a key breakthrough point in the reform of the new system. This paper expounds the meaning and theoretical value of the parallel accounting methods and carefully teases out the steps and practical operation of the new and old subject connection of the financial accounting system and the budget accounting system and provides practical guidance for the work of the new and old accounting subjects connection in the public institutions.