构建事业单位财务会计报告新体系

摘要

新修订的事业单位会计准则和会计制度，对事业单位财务报告进行了重大改革和调整，借鉴企业财务报告模式，突出财务报告的统一性、目标性和适用性，形成事业单位财务报告的新体系，为财政、财务和预算管理提供了技术性保障。%The newly revised institutions accounting standards and accounting systems carried out a major reform and restructuring to the financial report for institution, drew corporate financial report mode, highlight the unity, goals and applicability of financial reports, and formed the new system for institution financial report, providing technical safeguards for fiscal, financial and budgetary management.