| 摘要: |
| 为了提高政府会计信息质量，满足政府会计改革的需要，国家于2015年颁布了《政府会计准则——基本准则》。这一新准则体系将权责发生制引入会计核算，对政府会计从思想、目标、任务和内容等方面进行了重新规定。随着新准则体系的实施，必然会对科研事业单位的财务管理工作产生重大影响。文章从新准则体系颁布后对财务管理工作产生的变化着手，提出了几点建议和思考。 |
| 关键词: 政府会计准则 基本准则 财务管理 建议 |
| DOI： |
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| THE INFLUENCE OF GOVERNMENT ACCOUNTING STANDARDS ——BASIC STANDARDS FOR THE FINANCIAL MANAGEMENT OF SCIENTIFIC RESEARCH INSTITUTION |
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Wang Jingjing1, Qu Hao2, Zhu Lin3, Sui Decai4
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1.Institute of Cotton Research of Chinese Academy of Agricultural Sciences,Anyang Henan 455000;2.Department of Finance of Chinese academy of agricultural sciences, Beijing 100081;3.Institute of Animal Sciences of Chinese Academy of Agricultural Sciences, Beijing 100193;4.Specialty institute, Chinese academy of agricultural sciences, Changchun, Jilin 130112
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| Abstract: |
| In order to improve the quality of government accounting information, China issued" government accounting standards - basic principles" in 2015. This new rule introduced accrual accounting,and redefined the government accounting general thoughts, goal, principle and main tasks, and specific content. With the implementation of the new standard system, it would affect the financial management greatly. This paper put forward some suggestions for the financial management work. |
| Key words: government accounting standards-basic principle financial management advice |
