新《行政单位会计制度》对行政单位会计核算影响
发布时间：2018-11-10 23:00
【摘要】：正为更好地适应公共财政管理改革与发展需要、规范行政单位会计核算并满足其财务管理的要求,财政部于2013年年底修订发布了《行政单位会计制度》(以下简称《新制度》),规定自2014年1月1日起在各级行政单位全面施行。新制度较旧制度有很大的突破和创新,在很大程度上提高了行政单位的会计信息质量,增强了行政单位会计信息的全面性、准确性和有用性。此次会计制度修订较为全面,无论是会计科目核算内容,还是报表体系构成,以及各报表的表内结构、内容都发生了很大变化,将会对我国各级行政单位的
[Abstract]:In order to better meet the needs of the reform and development of public financial management, we are standardizing the accounting of administrative units and meeting the requirements of their financial management. At the end of 2013, the Ministry of Finance revised and issued the Accounting system of Administrative Units (hereinafter referred to as "the New system"), which has been fully implemented in administrative units at all levels since January 1, 2014. Compared with the old system, the new system has a great breakthrough and innovation, to a large extent, improve the quality of accounting information of administrative units, and enhance the comprehensiveness, accuracy and usefulness of accounting information of administrative units. The revision of the accounting system is more comprehensive, whether it is the accounting account content, or the composition of the statement system, as well as the structure and content of the statements, which will have great changes to the administrative units at all levels of our country.
【作者单位】： 华北水利水电大学管理与经济学院;
【分类号】：F810.6
，
本文编号：2323812
[Abstract]:In order to better meet the needs of the reform and development of public financial management, we are standardizing the accounting of administrative units and meeting the requirements of their financial management. At the end of 2013, the Ministry of Finance revised and issued the Accounting system of Administrative Units (hereinafter referred to as "the New system"), which has been fully implemented in administrative units at all levels since January 1, 2014. Compared with the old system, the new system has a great breakthrough and innovation, to a large extent, improve the quality of accounting information of administrative units, and enhance the comprehensiveness, accuracy and usefulness of accounting information of administrative units. The revision of the accounting system is more comprehensive, whether it is the accounting account content, or the composition of the statement system, as well as the structure and content of the statements, which will have great changes to the administrative units at all levels of our country.
【作者单位】： 华北水利水电大学管理与经济学院;
【分类号】：F810.6
，
本文编号：2323812
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