事业单位执行新《政府会计制度》实务问题探讨

Discussion on practical issue of new Government Accounting Standard implement in administrative institutions

新《政府会计制度》自执行以来,许多创新之处在具体业务中已经得以体现,但也存在一些特殊业务处理难以把握的问题。文章对事业单位执行新制度中,遇到的特殊性业务处理问题做了简要分析,并提出相应解决方案。

Since the implementation of new Government Accounting Standard,many innovations about the new standard have been reflected in practice.But there are also some problems emerging in handling special business.This paper analyzes the problems met in dealing with special business and comes up with some corresponding solutions.