新的政府会计制度下事业单位会计工作探讨

Reflections on the Accounting Work of Public Institutions Under the New Government Accounting System

新的政府会计制度给事业单位会计工作带来的影响主要有:对固定资产的核算进行了创新,提高了事业单位的会计信息质量及事业单位的资金利用率。基于新的政府会计制度下的事业单位在固定资产的核算中,新增了"固定资产累计折旧"科目,为推进成本核算、准确反映运行成本提供了可行的条件和基础。新的政府会计制度的颁布与执行,使事业单位的会计制度实现了统一化,实现了对会计信息的有效对比。新的政府会计制度对事业单位的绩效管理、资源合理配置等方面实现了完善与优化,最大限度提高了事业单位的资金利用率。新的政府会计制度下,做好事业单位会计工作的几点策略:贯彻与落实权责发生制的核算,梳理与区分会计业务,构建并完善信息化管理系统,加强对事业单位会计人员的专业培训。

The impact of the new accounting system on the accounting work of public institutions mainly includes:Innovating the accounting of fixed assets,improving the quality of accounting information of public institutions,and increasing the capital utilization rate of public institutions.Institutions under the new government accounting system have added the subject of"Accumulated Depreciation of Fixed Assets"to the accounting of fixed assets,which provides a feasible condition and basis for advancing cost accounting and accurately reflecting operating costs.The promulgation and implementation of the new government accounting system has unified the accounting system of public institutions and achieved an effective comparison of accounting information.The new government accounting system has improved and optimized the performance management and rational allocation of resources of public institutions,and maximized the capital utilization of public institutions.Based on the new government accounting system,several strategies for doing well the accounting work of public institutions mainly include implementing and implementing the accrual accounting,sorting out and distinguishing accounting business,constructing and perfecting the information management system,and strengthening professional training for public institution accounting personnel.