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xin shi ye dan wei cai wu hui ji zhi du xia cai wu shen ji ying guan zhu de zhong dian
Author(s): 
Pages: 75-76
Year: Issue:  15
Journal: Accountant

Keyword:  事业单位新财务会计制度审计;
Abstract: 当前,新事业单位财务会计制度已全面落实,该制度编制过程中主要吸收了国际上先进的成功经验,同时,充分考虑了我国事业单位的具体情况,这对事业单位财务管理与会计核算工作的进一步规范、增强事业单位会计信息质量均具有重要的现实意义.同时,新财务会计制度的实施对财务审计工作也有影响.本文首先论述了新事业单位财务会计制度的改进及其特征,其次,指出了在新事业单位财务会计制度下财务审计工作应关注的重点.
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