新制度对行政单位会计核算的影响分析

发布时间：2018-05-06 10:23

本文选题：行政单位 + 会计制度　；参考：《会计之友》2014年25期

【摘要】：2013年年底,财政部颁布了新的《行政单位会计制度》,要求我国各级行政单位自2014年1月1日起严格按照新制度进行会计核算。新制度较旧制度有很大的突破和创新,这无疑会对我国各级行政单位的会计核算带来重大影响。文章详细对比了新旧会计制度的差异,并通过例解的方法,分析了行政单位在执行新制度时应当做的各项会计调整和衔接工作,以期对行政单位会计人员起到一定的借鉴作用。
[Abstract]:At the end of 2013, the Ministry of Finance promulgated a new Accounting system for Administrative Units, which requires all levels of administrative units to carry out accounting in strict accordance with the new system from January 1, 2014. The new system has great breakthrough and innovation compared with the old system, which will undoubtedly bring great influence to the accounting of administrative units at all levels in our country. This paper compares the differences between the new and the old accounting systems in detail, and through the method of example, analyzes the various accounting adjustment and linking work that should be done by administrative units in the implementation of the new system, in order to play a certain reference role to the accountants of administrative units.
【作者单位】：华北水利水电大学管理与经济学院会计系;
【分类号】：F810.6

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