摘要
2017年10月24日,财政部印发了《政府会计制度——行政事业单位会计科目和报表》,要求各级各类行政单位和事业单位自2019年1月1日起执行。2018年12月31日,各行政事业单位结账后,首先要解决的便是新旧制度的衔接问题。文章以事业单位为例,就如何做好新制度下的账务对接工作做出了一些探讨。
On October 24,2017,Ministry of Finance of PRC issued Government Accounting System--Accounting Items and Statements for Administrative and Public Institutions,and asked all the administrative and public institutions to carry out since January 1,2019.After December 31,2018,when all the related institutions settled accounts,the first problem which should be solved is how to smoothly link up the old and the new system.The paper,taking public institutions as an example,makes a discussion on how to improve the process.
作者
卫丽霞
WEI Li-xia(Shanxi Finance&Taxation College,Taiyuan,Shanxi 030024,China)
出处
《山西财政税务专科学校学报》
2018年第5期33-36,共4页
Journal of Shanxi Finance & Taxation College
关键词
政府会计制度
事业单位
新旧衔接
government accounting system
public institutions
link up the old and the new
