会计新旧制度对比.docx

摘要我国财务部门在2013年实施的新《事业单位会计制度》更加适应现代经济发展的形势，可以更好的推动我国事业单位可持续化发展。随着新会计制度改革的不断深化，事业单位新旧会计制度的衔接出现了许多问题。因此，解决事业单位的新旧会计制度衔接中出现的问题就显得尤为重要，只有让我国事业单位顺利的完成新旧会计制度的过渡，才能让我国事业单位获得更好的发展。本文首先阐述了新旧会计制度的对比与区别，从新旧会计制度的对比入手，对内蒙古呼伦贝尔市地方病防治研究所的会计制度现状进行阐述，然后对内蒙古呼伦贝尔市地方病防治研究所新旧会计制度衔接中出现的问题进行分析研究，最后对内蒙古呼伦贝尔市地方病防治研究所新旧会计制度衔接中出现的问题提出相应的解决对策。关键词新会计制度旧会计制度问题对策AbstractIn 2013, Chinas financial sector in the implementation of the new business unit accounting system to adapt to the development of modern economy situation, can better promote the sustainable development of Chinas public institutions. With the continuous deepening of the reform of the new accounting system, there are many problems in the convergence of the new and old accounting system in public institutions. Therefore, to solve the problems appearing in the institutions of the old and new accounting system and the convergence of it is particularly important, only to let the institutions of our country the smooth completion of the transition between the old and the new accounting system, in order to make our institutions to obtain a better development.This paper first describes the contrast between the old and new accounting system, starting from the comparison between the old and the new accounting system, carries on the elaboration to the Hulunbuir City, Inner Mongolia, the local disease prevention and Control Research Institute of the accounting system present situation and the Hulunbuir City, Inner Mongolia, the local disease control and prevention of the old and the new accounting system and the convergence of were analysis, finally puts forward corresponding countermeasures to the problems appeared in the Hulunbuir City, Inner Mongolia, the local disease control and prevention of the old and the new accounting system and the convergence of.KeyWords New accounting system Old accounting system Problem Countermeasure目录前言 ………………………11.新旧会计制度对比 ………………………11.1调整了会计制度的使用范围 ………………………11.2合并医疗药品收支核算，取消药品加成，以进价核算药品 ………………………11.3增加了财政预算改革相关核