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      关于论新事业单位会计制度实施过程中存在的理由及应对措施网站位置: >> 会计论文 >> 国际会计论文 >> 浏览文章
      论新事业单位会计制度实施过程中存在的理由及应对措施

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      分析新事业单位会计制度实施过程中存在的问题及应对措施作者简介:卢晟(1975—),性别:男,汉族,籍贯:浙江。工作单位:南京技师学院,职务:财务处长;峒剖,硕士学位,研究方向:行政事业单位财务管理及内控。
        摘要:近年来,随着我国公共财政体制改革的不断深化,事业单位体制改革的逐步推动。原有的事业单位会计制度已不能适应新形势下的管理需要,在此背景下,新的事业单位会计制度于2013年正式推出。本文通过对新事业单位会计制度的重要作用加以研究,并分析新事业单位会计制度实施过程中存在的理由,从而提出相关倡议。
        关键词:新事业单位;会计制度;存在理由
        随着社会经济的不断发展,原有的事业单位会计制度已不能满足事业单位会计核算的需要,新事业单位会计制度于2013年1月1日开始全面实施,进一步规范了事业单位的会计核算,提高了事业单位会计信息质量。新事业单位会计制度的实施具有重大作用,并对我国社会的稳定及发展起到保障作用。但新事业单位会计制度在实施的过程中,也存在一定理由,应当明确认识新事业单位会计制度中存在的理由,并加以解决,从而推动我国事业单位会计制度改革进程。
        一、新事业单位会计制度的重要作用
        新事业单位会计制度的实施能够更为全面、合理及真实的对事业单位财务状况和事业成果进行反映,并对财务、资产、负债和预算等会计信息需求进行兼顾。有利于强化我国事业单位的精细化、科学化管理,并能极大的提升事业单位的会计信息质量,对于推动事业单位稳定发展,推进事业单位财务管理水平具有重要作用。
        1.1新事业单位会计制度的背景。新事业单位会计制度的实施能够满足事业单位会计行为规范的需要,并有利于我国财政管理体制改革的实施。随着我国市场经济的不断发展,原有事业单位会计制度,并不能适应经济环境发生的巨大变化,国有资产在经营过程中的会计信息质量需要更为真实的反映。原有事业单位会计制度所产生的会计信息并不能准确的反映出事业单位的财务状况,并且新事业单位会计制度更能够适应财政管理体制改革的调整需要,让事业单位会计制度更加符合国家财政改革的要求,让财政改革能够得到制度保障。
        1.2新事业单位会计制度的必要性。自我国改革开放以来,综合国力得到了跨越式发展,但事业单位的管理很大程度上仍处于计划经济模式,随着公共财政体系改革的推进,旧事业单位会计制度已不能满足市场经济的发展需要,新事业单位会计制度的必要性在于满足事业单位自身发展的需要,并对事业单位的会计行为进行规范,在新型的经济环境下,实施新事业单位会计制度,并对会计实务进行统一的标准处理,对事业单位的会计行为进行规范,能有效的提高事业单位会计信息质量,并提高财务管理运转效率。
        二、新事业单位会计制度实施过程中存在的理由
        2.1新旧会计制度衔接理由。新事业单位会计制度在实施过程中遇到的有关衔接理由,包括三大点总体要求以及对负债类账户、相关资产类账户和收入支出等会计处理衔接的细节理由进行了明确规定。但新、旧事业单位会计制度在衔接的过程中可能遇到的理由,并没有结合具体事例进行说明,在实施过程中让部分财务人员在工作过程中较为困惑,如是否计提折旧就讲的很含糊。并且过于详细的科目转换,会人为增加事业单位会计人员的工作强度,同时一些较为简单的说明,也会对会计人员的账务处理产生不利影响。
        2.2会计信息质量理由。事业单位与商业、制造业等企业有着较大差别,但对于会计信息也有着很高的要求;峒菩畔⒆魑峒坪怂慊方诘牧榛,会计信息的真实性能够对决策造成较大影响作用。新事业单位会计制度在实施过程中并没有对会计信息质量进行具体的制度要求,会计核算的工作内容并不仅仅是核算会计业务,还应当为决策者提供真实有效的信息,事业单位会计核算如果缺乏会计信息质量的保证,会使得会计信息失去真实性,无法对决策起到正确的导向作用,并使得会计核算成为事业单位的机械式行为。
        2.3固定资产重新界定的理由。新事业单位会计制度的实施需要对原有固定资产进行重新界定,但由于事业单位原有的固定资产种类庞杂,并且数量巨大,在以往的工作中事业单位资产管理并不规范,使得固定资产分类并不完善,因此固定资产的重新界定过程中具有较大的复杂性。这种巨大的工作量,进一步加重了财务人员的负担,影响事业单位的整体财务工作效率。
        2.4财务报表的解读理由。财务报表主要是对事业单位的财务状况进行反映,并为会计信息的使用者服务,在新事业单位会计制度实施过程中,外部单位或报表使用人对新版财务报表的解读了出现了一些理由,新制度中新增了部分净资产类科目,如财政补助结转、非财政补助结转、财政补助结转结余及非财政补助结转结余,用意是根据形成结余资金的来源对其进行区分,但这种分类策略对于一般的报表使用者来说并不容易区分,容易造成混淆或误解。
        2.5项目专款支出的核算理由。新事业单位会计制度对于专款的来源做出了明确要求,但对于部分明细科目之间却没有明确进行清晰界定,如果一个事业单位同时存在多个专项,则每个项目拨入专项经费时,如果会计人员不采取辅助核算手段,会导致这些项目资金的处理过程出现相互挤占的现象,无法直观的反映年度预算执行情况,对预、决算的准确性产生影响。而这也会进一步增加财务人员的核算难度,对其他财务工作造成影响,不利于对事业单位的项目支出情况进行完整反映。
        三、新事业单位会计制度实施的几点应对措施
        3.1处理好新旧会计制度的衔接。新事业单位会计制度在实施过程中应该通过资料发放或组织事业单位相关人员培训等途径,对新旧会计制度的衔接工作进行妥善处理。并且应当重视会计人员在学习新事业单位会计制度的过程中,要对新事业单位会计制度的重要作用进行充分认识,并明确新旧制度的具体变化内容。让事业单位的会计人员在进行新旧制度衔接理由处理的过程中,遵守新事业单位会计制度的相关规定,推进新事业单位会计制度的有效实施。 全文地址:http://www.abcanuncios.com/gjhjlw/lw50156.html
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