新事业单位会计制度下基建并账及思考

摘要

The institution construction consolidated accounts is the new requirement of "Institution Accounting System", of which aim is to improve accounting information quality and cooperate with the public fiscal system reform. In this paper, the practice of consolidated accounts is introduced concretely, and also some deficiencies in the processing of accounting practice and the solutions are proposed, at the same time tried to strengthen the thinking on financial team construction.%事业单位基建并账是新《事业单位会计制度》的要求，目的是为提高事业单位会计信息质量，配合公共财政制度改革。本文就并账的实务操作作了具体介绍，还提出了并账实务处理中的一些不足及解决方案，同时还引发要加强财务队伍建设的思考。