新会计制度与事业单位会计制度改革探析

Exploration on the new accounting system and the reform of accounting system in institutions

会计信息真伪的监督监察方面存在的问题,事业单位会计制度存在着固步自封的倾向,现行会计法规缺乏对会计信息具体认定的法律规定。新的会计制度弥补了这一缺失,在新的经济形势下不能固步自封或坐井观天,新会计制度强化了事业单位的资金管理。

There are some problems in the supervision and supervision of the authenticity of accounting information. There is a tendency of self-assertion in the accounting system of public institutions. The current accounting regulations lack the legal provisions for the specific identification of accounting information. The new accounting system makes up for this deficiency. Under the new economic situation,we can not be self-confident or sit tight. The new accounting system has strengthened the fund management of public institutions.