新形势下新事业单位会计制度解读与探讨
신형세하신사업단위회계제도해독여탐토
Understanding and Discussion of New Institution Accounting System under the New Situation
  • 万方数据
    价值工程 개치공정
    VALUE ENGINEERING
    2013年 31期 185-186 ,共2页

    任英姿

    임영자

    事业单位会计制度%核算%问题 事業單位會計製度%覈算%問題
    사업단위회계제도%핵산%문제
    institution accounting system%accounting%problem
    事业单位会计制度已无法适应现代市场经济的发展，因此，财政部对《事业单位财务规则》进行了修订。新《事业单位财务制度》起了十分重要的积极作用，但在某些方面仍需进一步完善。
    사업단위회계제도이무법괄응현대시장경제적발전，인차，재정부대《사업단위재무규칙》진행료수정。신《사업단위재무제도》기료십분중요적적겁작용，단재모사방면잉수진일보완선。
    The former institution accounting system couldn't meet the development of modern market economy, so the Ministry of Finance revised the Institution Financial Regulations. New Institution Financial System has played an important and positive role, but still needs modification in some aspects.
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