摘要
随着社会经济的发展和经济全球化的推进,我国不断深化行政事业单位的会计核算改革,而且加强了财务工作管理。新预算法的实施,对会计核算工作产生了重大影响。行政事业单位要积极应用新预算法,正确认识新预算法为会计核算带来的影响,并加大对这些影响的研究力度,采取有效的应对措施保障行政事业单位的顺利发展。论文分析了预算法的演进进程以及新预算法对行政事业单位会计核算的影响,并探析有效的应对措施,仅供参考。
With the development of society and economy and the promotion of economic globalization,China has continuously deepened the accounting reform of administrative institutions,and strengthened the management of financial work.The implementation of the new budget law has had a significant influence on accounting work.Administrative institutions should actively apply the new budget law,correctly understand the influence of the new budget law on accounting,strengthen the research on the influence,and take effective countermeasures to ensure the smooth development of administrative institutions.This paper analyzes the evolution process of the budget law and the influence of the new budget law on the accounting of administrative institutions,and analyzes the effective countermeasures,for reference.
作者
申康
SHEN Kang(Hebei Provincial Housing Fund Center,Shijiazhuang 050000,China)
出处
《中小企业管理与科技》
2021年第36期88-90,共3页
Management & Technology of SME
关键词
新预算法
行政事业单位
会计核算
影响
new budget law
administrative institutions
accounting
influence
