事业单位会计标准体系的新旧差异及影响分析-常州工学院学报

文章信息/Info

Title:: Difference and Influence of the New and Old Versions of Public Institution Accounting Standards

Keywords:: public institution; accounting system; accounting standard; accounting subjects ; difference analysis

摘要:: 2013年新的事业单位会计标准体系贯彻实施，文章对事业单位会计标准体系的内容进行新旧差异比较，分析其在会计目标的变革、会计要素的确认计量、科目的设置、会计报表的结构等方面的变化；在此基础上，进一步剖析新会计标准体系的实施，对事业单位加强财务管理、保证国有资产的安全和完整、提高会计信息的质量、实施绩效考核所产生的重大影响。

Abstract:: Along with the implementation of the new public institution accounting standard system in 2013 ,the differences between the content of accounting standards system in new and old versions are com-pared,and the changes in accounting objectives,accounting recognition and measurement,setting of subjects, accounting statement structure analyzed.On this basis,a further analysis is made of the influence by the im-plementation of the new accounting standard system on strengthening the financial management of the public institution,ensuring the security and integrity of state-owned assets and improving the quality of accounting information.