Notice of the Ministry of Finance on Printing and Distributing the "Provisions on Handling the Transition from the Old Accounting System to the New Accounting System for Public Institutions"

财政部关于印发《新旧事业单位会计制度有关衔接问题的处理规定》的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2013] No.2

Promulgating Date: 01/10/2013

Effective Date: 01/01/2013

颁布机关: 财政部

文   号: 财会[2013]2号

颁布时间: 01/10/2013

实施时间: 01/01/2013

 

To the Government Offices Administration under the Central Committee of the Communist Party of China, the Ministry of Railways, the Government Offices Administration of the State Council, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, and the Finance Bureau of the Xinjiang Production and Construction Corps,

In light that the revised Accounting System for Public Institutions (Cai Kuai [2012] No. 22) came into effect on January 1, 2013, with a view to ensuring the smooth transition from the old accounting system to the new accounting system and promoting the effective implementation of the new system, the Ministry of Finance has formulated the Provisions on Handling the Transition from the Old Accounting System to the New Accounting System for Public Institutions and hereby distributes the Provisions to you for your implementation. Please report the problems encountered in the implementation thereof to us in a timely manner.

Appendix: Provisions on Handling the Transition from the Old Accounting System to the New Accounting System for Public Institutions

Ministry of Finance

January 10, 2013

Appendix:

Provisions on Handling the Transition from the Old Accounting System to the New Accounting System for Public Institutions

The Ministry of Finance has revised the Accounting System for Public Institutions (Cai Yu Zi [1997] No. 288) (hereinafter referred to as the "Old System") printed and distributed in July 1997 in an all-round way, and promulgated the new Accounting System for Public Institutions (Cai Kuai [2012] No. 22) (hereinafter referred to as the "New System") on December 19, 2012, which came into effect on January 1, 2013. With a view to ensuring the smooth transition from the old accounting system to the new accounting system, the issues concerning the implementation of the New System by public institutions are hereby provided for as follows:

  中共中央直属机关事务管理局，铁道部、国务院机关事务管理局，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局:

  修订后的《事业单位会计制度》（财会〔2012〕22号）自2013年1月1日起施行。为了确保新旧制度顺利衔接、平稳过渡，促进新制度的有效贯彻实施，我部制定了《新旧事业单位会计制度有关衔接问题的处理规定》，现印发给你们，请遵照执行。执行中有何问题，请及时反馈我部。

  附件:新旧事业单位会计制度有关衔接问题的处理规定

  财政部

  2013年1月10日

  附件:

  新旧事业单位会计制度有关衔接问题的处理规定

  我部对1997年7月印发的《事业单位会计制度》（财预字[1997]288号）（以下简称原制度）进行了全面修订，于2012年12月19日发布了新《事业单位会计制度》（财会[2012]22号）（以下简称新制度），自2013年1月1日起施行。为了确保新旧制度顺利过渡，现对事业单位执行新制度的有关衔接问题规定如下:

1. General requirements for the transition from the old accounting system to the new accounting system

(1) From January 1, 2013, public institutions shall conduct accounting and prepare financial statements in strict accordance with the provisions of the New System.

(2) Public institutions shall properly handle the transition from the old accounting system to the new accounting system according to these Provisions and do the following work:

1. Preparing the account balance report on December 31, 2012 according to the original account.

2. Establishing a new account on January 1, 2013 according to the New System.

3. Adjusting the balances of account titles in the original account on December 31, 2012 according to these Provisions (including making adjustments for carryover from the original account to the new account and for the transfer of capital construction to the account), preparing the account balance report according to the balances of account titles as adjusted, and taking the same as the beginning balance of corresponding account titles in the new account. "Account titles in the original account" mentioned above refer to account titles stipulated in the Old System and account titles added by reference to relevant supplementary provisions promulgated by the Ministry of Finance.

Refer to the Appendix hereof for comparison between the old account titles and the new account titles.

4. Preparing beginning balance sheets on January 1, 2013 according to the New System on the basis of the beginning balance of the account titles in the new account.

(3) Adjusting accounting information systems in a timely manner. Public institutions shall update and debug their original accounting software and accounting information systems in a timely manner and properly carry out data conversion to ensure orderly transition from the old accounts to the new accounts.

    一、新旧制度衔接总要求

  (一)自2013年1月1日起,事业单位应当严格按照新制度的规定进行会计核算和编报财务报表。

  (二)事业单位应当按照本规定做好新旧制度的衔接。相关工作包括以下几个方面:

  1.根据原账编制2012年12月31日的科目余额表。

  2.按照新制度设立2013年1月1日的新账。

  3.将2012年12月31日原账科目余额按照本规定进行调整(包括新旧结转调整和基建并账调整),按调整后的科目余额编制科目余额表,作为新账各会计科目的期初余额。上述“原账中各会计科目”指原制度规定的会计科目,以及参照财政部印发的相关补充规定增设的会计科目。

  新旧会计科目对照情况参见本规定附表。

  4.根据新账各会计科目期初余额,按照新制度编制2013年1月1日期初资产负债表。

  (三)及时调整会计信息系统。事业单位应当对原有会计核算软件和会计信息系统进行及时更新和调试,正确实现数据转换,确保新旧账套的有序衔接。

2. Transfer of balances of account titles in the original account to the new account

(1) Assets

1. Account titles "cash", "bank deposit", "expense quota of zero balance account", "quota refundable by the financial fund", "notes receivable", "accounts receivable", "advance payments" and "other receivables"

Account titles "cash on hand", "bank deposit", "expense quota of zero balance account", "quota refundable by the financial fund", "notes receivable", "accounts receivable", "advance payments" and "other receivables" are set up under the New System, the accounting items of which are basically identical to those of corresponding account titles in the original account. In transfer from the original account to the new account, the balances of the aforesaid account titles in the original account shall be directly transferred to the corresponding account titles in the new account. If the corresponding account titles in the new account have subsidiary account titles, the balances of the aforesaid account titles in the original account shall be analyzed and then transferred to relevant subsidiary account titles under the corresponding account titles in the new account.

2. Account titles "materials", "finished goods" and "cost and expense"

Account titles "materials", "finished goods" and "cost and expense" are not set up under the New System. However, the account title "inventory" is set up under the New System, the accounting items of which cover those of account titles "materials", "finished goods" and "cost and expense" in the original account. In transfer from the original account to the new account, the account balances "materials", "finished goods" and "cost and expense" in the original account shall be analyzed and then transferred to relevant subsidiary account titles under the account title "inventory" in the new account.

3. Account title "external investments"

Under the New System, external investments of public institutions are classified into short-term investments and long-term investments and account titles "short-term investments" and "long-term investments" are set up accordingly. The accounting items of these two account titles are basically identical to those of the account title "external investments" in the original account. In transfer from the original account to the new account, the balance of the account title "external investments" in the original account shall be analyzed: the balance of external investments that have been acquired according to the law and held for not more than one year shall be transferred to the account title "short-term investments" in the new account and the remaining balance thereof shall be transferred to the account title "long-term investments" in the new account.

4. Account title "fixed assets"

Account title "fixed assets" is set up under the New System. Due to the rise of the value standards of fixed assets, part of physical assets recognized as fixed assets in the original account shall be transferred to the account title "low-value consumables" according to the New System. In transfer from the original account to the new account, the balance of the account title "fixed assets" in the original account shall be analyzed according to the list of fixed assets newly determined:

(1) With regard to fixed assets in the original account that do not reach the threshold for being recognized as fixed assets under the New System, the balance thereof shall be transferred to the account title "inventory" in the new account, and the balance of the account title "fixed funds" shall be transferred to the account title "undertaking funds" in the new account; with regard to fixed assets that have already been moved out of the warehouse for use, the cost thereof shall be amortized once and all and relevant physical assets shall be registered and managed properly; in the new account, such assets shall be debited to the account title "undertaking funds" and credited to the account title "inventory"; and

(2) The balance of fixed assets in the original account that reach the threshold for being recognized as fixed assets under the New System shall be transferred to the account title "fixed assets" in the new account.

5. Account title "intangible assets"

Account title "intangible assets" is set up under the New System, which accounts for the original value of intangible assets. The balance of the account title "intangible assets" in the original account reflects the value of intangible assets that has not yet been amortized. In transfer from the original account to the new account, the balance of the account title "intangible assets" in the original account shall be transferred to the account title "intangible assets" in the new account, and the balance of the account title "undertaking funds" in the original account shall be transferred to the account title "non-current asset funds – intangible assets" in the new account.

Public institutions that amortize their intangible assets according to the provisions of the New System shall set up and start using the account title "accumulated amortization" as from January 1, 2013, and amortize intangible assets according to the provisions of the New System by taking the beginning balance of the account title "intangible assets" on January 1, 2013 as the original value thereof.

(2) Liabilities

1. Account title "borrowings"

Under the New System, borrowings of public institutions are classified into short-term borrowings and long-term borrowings, and account titles "short-term borrowings" and "long-term borrowings" are set up accordingly. The accounting items of these two account titles are basically identical to those of the account title "borrowings" in the original account. In transfer from the original account to the new account, the balance of the account title "borrowings" in the original account shall be analyzed: the balance of borrowings whose term of repayment is not more than one year shall be transferred to the account title "short-term borrowings" in the new account and the remaining balance thereof shall be transferred to the account title "long-term borrowings" in the new account.

2. Account titles "taxes payable", "budgetary funds payable" and "funds payable to the special financial account"

Account titles "taxes and dues payable", "funds payable to the treasury" and "funds payable to the special financial account" are set up under the New System, the accounting items of which are basically identical to those of account titles "taxes payable", "budgetary funds payable" and "funds payable to the special financial account" in the original account. In transfer from the original account to the new account, the balances of account titles "taxes payable", "budgetary funds payable" and "funds payable to the special financial account" in the original account shall be directly transferred to the account titles "taxes and dues payable", "funds payable to the treasury" and "funds payable to the special financial account" in the new account respectively.

3. Account titles "wages (pensions) payable", "local (departmental) allowances and subsidies payable" and "other personal income payable"

Account titles "wages (pensions) payable", "local (departmental) allowances and subsidies payable" and "other personal income payable" are not set up under the New System. However, the account title "employee compensation payable" is set up under the New System, the accounting items of which cover the aforesaid three account titles in the original account, as well as social insurance premiums and house provident funds payable. Public institutions shall set up subsidiary account titles under the account title in the new account according to relevant provisions of the State. In transfer from the original account to the new account, the balances of account titles "wages (pensions) payable", "local (departmental) allowances and subsidies payable" and "other personal income payable" in the original account shall be transferred to relevant subsidiary account titles under account title "employee compensation payable" in the new account; meanwhile, the balance of the account title "other payables" in the original account shall be analyzed and the balances of social insurance premiums and house provident funds payable by public institutions shall be transferred to relevant subsidiary account titles under the account title "employee compensation payable" in the new account.

4. Account titles "notes payable", "accounts payable" and "receipts in advance"

Account titles "notes payable" and "receipts in advance" are set up under the New System, the accounting items of which are basically identical to those of the corresponding account titles in the original account. In transfer from the original account to the new account, the balances of the aforesaid account titles in the original account shall be directly transferred to the corresponding account titles in the new account.

Account title "accounts payable" is set up under the New System, the accounting items of which are basically identical to those of the corresponding account title in the original account, but do not include accounts payable whose term of payment is more than one year, such as purchasing price of fixed assets that shall be paid by installments in two or more years. In transfer from the original account to the new account, the account title "accounts payable" shall be analyzed: the balance of accounts payable whose term of payment is more than one year shall be transferred to the account title "long-term payables" in the new account and the remaining balance thereof shall be transferred to the account title "accounts payable" in the new account.

5. Account title "other payables"

Account title "other payables" is set up under the New System, the accounting items of which are less than those of the account title "other payables" in the original account and do not include social insurance premiums or house provident funds payable by public institutions or accounts payable whose term of payment is more than one year, such as rent for fixed assets that are leased through financing lease, which shall be accounted for under account titles "employee compensation payable" and "long-term payables" under the New System. In transfer from the original account to the new account, the balance of the account title "other payables" in the original account shall be analyzed: the balance of social insurance premiums and house provident funds payable shall be transferred to the account title "employee compensation payable" in the new account, the balance of accounts payable whose term of payment is more than one year shall be transferred to the account title "long-term payables" in the new account, and the remaining balance thereof shall be transferred to the account title "other payables" in the new account.

(3) Net assets

1. Account title "undertaking funds"

Account title "undertaking funds" is set up under the New System; however, under which, subsidiary account titles "general funds" and "investment funds" are not set up and the accounting items of which do not include financial subsidies carried over or surplus of financial subsidies compared with those of the account title "undertaking funds" in the original account. In transfer from the original account to the new account, the balance of the subsidiary account title "investment funds" under the account title "undertaking funds" in the original account shall be analyzed and transferred to the account title "non-current asset funds – long-term investments" in the new account; the balance of the subsidiary account title "general funds" (after deduction of the funds transferred to the account title "non-current asset funds – intangible assets" in the new account) shall be analyzed: the balance of financial subsidies carried over under the New System shall be transferred to the account title "financial subsidies carried over" in the new account; the balance of surplus of financial subsidies under the New System shall be transferred to the account title "surplus of financial subsidies" in the new account; and the remaining balance thereof shall be transferred to the account title "undertaking funds" in the new account.

2. Account title "fixed funds"

Account title "fixed funds" is not set up under the New System. However, the account title "non-current asset funds" is set up under the New System, which accounts for the amounts of money occupied by long-term investments, fixed assets, construction works in process, intangible assets and other non-current assets of public institutions. In transfer from the original account to the new account, the balance of the account title "fixed funds" (after deduction of fixed funds corresponding to fixed assets transferred to the account title "inventory") in the original account shall be transferred to the account title "non-current asset funds – fixed assets" in the new account.

3. Account title "special-purpose funds"

Account title "special-purpose funds" is set up under the New System. In transfer from the original account to the new account, the balance of the account title "special-purpose funds" in the original account shall be analyzed and transferred to relevant subsidiary account titles under the account title "special-purpose funds" in the new account.

4. Account title "operating surplus"

Account title "operating surplus" is set up under the New System, the accounting items of which are basically identical to those of the corresponding account title "operating surplus" in the original account. In transfer from the original account to the new account, the debit balance, if any, of the account title "operating surplus" in the original account shall be directly transferred to the account title "operating surplus" in the new account.

5. Account titles "undertaking surplus" and "distribution of surplus"

Account title "undertaking surplus" is set up under the New System, however, the accounting items of which do not include financial subsidies carried over and surplus of financial subsidies compared with those of the account title "undertaking surplus" in the original account. Account title "distribution of surplus" is not set up under the New System; however, the account title "distribution of surplus of non-financial subsidies" is set up under the New System, which accounts for the distribution of surplus of non-financial subsidies by a public institution in the current year and the result thereof. As account titles "undertaking surplus" and "distribution of surplus" in the original account generally do not have a balance, there’s no need to make a transfer from the original account to the new account. Public institutions shall directly start using account titles "undertaking surplus" and "distribution of surplus of non-financial subsidies" in their new account as from January 1, 2013.

4. Revenue and expenditure

1. Account titles "revenue from financial subsidies", "undertaking revenue", "subsidies from the higher authority", "payments from subsidiaries", "operating revenue", "other revenue", "funds appropriated", "undertaking expenditures", "payments to the higher authority", "subsidies to subsidiaries", "operating expense", "sales tax" and "expenditure on capital construction carried over and raised independently".

Because the aforesaid revenue and expenditure account titles in the original account do not have a year-end balance, there’s no need to make a transfer from the original account to the new account. From January 1, 2013 onwards, revenue and expenditure account titles shall be set up and accounted for according to the New System.

2. Account titles "special-purpose funds paid in", "special-purpose funds appropriated" and "expenditure of special-purpose funds"

Account titles "special-purpose funds paid in", "special-purpose funds appropriated" and "expenditure of special-purpose funds" are not set up under the New System. In transfer from the original account to the new account, the balance of the account title "special-purpose funds paid in" in the original account shall be transferred to the credit side of the account title "non-financial subsidies carried over" in the new account, and the balances of account titles "special-purpose funds appropriated" and "expenditure of special-purpose funds" in the original account shall be transferred to the debit side of the account title "non-financial subsidies carried over" in the new account.

    二、将原账科目余额转入新账

  (一)资产类。

  1.“现金”、“银行存款”、“零余额账户用款额度”、“财政应返还额度”、“应收票据”、“应收账款”、“预付账款”、“其他应收款”科目。

  新制度设置了“库存现金”、“银行存款”、“零余额账户用款额度”、“财政应返还额度”、“应收票据”、“应收账款”、“预付账款”、“其他应收款”科目,其核算内容与原账中上述相应科目的核算内容基本相同。转账时,应将原账中上述科目的余额直接转入新账中相应科目。新账中相应科目设有明细科目的,应将原账中上述科目的余额加以分析,分别转入新账中相应科目的相关明细科目。

  2.“材料”、“产成品”、“成本费用”科目。

  新制度未设置“材料”、“产成品”、“成本费用”科目,但设置了“存货”科目,其核算范围包括原账中“材料”、“产成品”、“成本费用”科目的核算内容。转账时,应将原账中“材料”、“产成品”、“成本费用”科目的余额分析转入新账中“存货”科目的相关明细科目。

  3.“对外投资”科目。

  新制度将事业单位的对外投资划分为短期投资和长期投资,相应设置了“短期投资”、“长期投资”两个科目,两个科目的核算内容与原账中“对外投资”科目的核算内容基本相同。转账时,应对原账中“对外投资”科目的余额进行分析:将依法取得的、持有时间不超过1年(含1年)的对外投资余额转入新账中“短期投资”科目,将剩余余额转入新账中“长期投资”科目。

  4.“固定资产”科目。

  新制度设置了“固定资产”科目,由于固定资产价值标准提高,原账中作为固定资产核算的实物资产,将有一部分要按照新制度转为低值易耗品。转账时,应当根据重新确定的固定资产目录,对原账中“固定资产”科目的余额进行分析:

  (1)对于达不到新制度中固定资产确认标准的,应当将相应余额转入新账中“存货”科目,将相应的“固定基金”科目余额转入新账中“事业基金”科目;对于已领用出库的,还应同时将其成本一次性摊销,同时做好相关实物资产的登记管理工作,在新账中,借记“事业基金”科目,贷记“存货”科目。

  (2)对于符合新制度中固定资产确认标准的,应当将相应余额转入新账中“固定资产”科目。

  5.“无形资产”科目。

  新制度设置了“无形资产”科目,核算无形资产的原价。原账中“无形资产”科目余额反映的是尚未摊销的无形资产价值。转账时,将原账中“无形资产”科目的余额转入新账中的“无形资产”科目,同时将相应的“事业基金”科目余额转入新账中“非流动资产基金——无形资产”科目。

  事业单位按新制度规定对无形资产进行摊销的,应当自2013年1月1日起设置和启用“累计摊销”科目,以“无形资产”科目2013年1月1日的期初余额为原价,按新制度规定进行摊销。

  (二)负债类。

  1.“借入款项”科目。

  新制度将事业单位的借入款项划分为短期借款和长期借款,相应设置了“短期借款”、“长期借款”两个科目,两个科目的核算内容与原账中“借入款项”科目的核算内容基本相同。转账时,应对原账中“借入款项”科目的余额进行分析:将期限在1年内(含1年)的各种借款余额转入新账中“短期借款”科目,将剩余余额转入新账中“长期借款”科目。

  2.“应交税金”、“应缴预算款”、“应缴财政专户款”科目。

  新制度设置了“应缴税费”、“应缴国库款”、“应缴财政专户款”科目,其核算内容与原账中“应交税金”、“应缴预算款”、“应缴财政专户款”科目的核算内容基本相同。转账时,应将原账中“应交税金”、“应缴预算款”、“应缴财政专户款”科目的余额分别直接转入新账中的“应缴税费”、“应缴国库款”、“应缴财政专户款”科目。

  3.“应付工资(离退休费)”、“应付地方(部门)津贴补贴”、“应付其他个人收入”科目。

  新制度未设置“应付工资(离退休费)”、“应付地方(部门)津贴补贴”、“应付其他个人收入”科目,但设置了“应付职工薪酬”科目,其核算内容涵盖了原账中上述三个科目的核算内容,并包括应付的社会保险费和住房公积金等。事业单位应在新账中该科目下按照国家有关规定设置明细科目。转账时,应将原账中“应付工资(离退休费)”、“应付地方(部门)津贴补贴”、“应付其他个人收入”科目的余额分别转入新账中“应付职工薪酬”科目的相关明细科目,并对原账中“其他应付款”科目的余额进行分析,将其中属于事业单位应付的社会保险费和住房公积金等的余额,转入新账中“应付职工薪酬”科目的相关明细科目。

  4.“应付票据”、“应付账款”、“预收账款”科目。

  新制度设置了“应付票据”、“预收账款”科目,其核算内容与原账中上述相应科目的核算内容基本相同。转账时,应将原账中上述科目的余额直接转入新账中相应科目。

  新制度设置了“应付账款”科目,其核算内容与原账中上述相应科目的核算内容基本相同,但不包括偿还期在1年以上(不含1年)的应付账款,如跨年度分期付款购入固定资产的价款等。转账时,应当对“应付账款”科目进行分析,将偿还期在1年以上(不含1年)的应付账款的余额转入新账中的“长期应付款”科目;将剩余余额,转入新账中“应付账款”科目。

  5.“其他应付款”科目。

  新制度设置了“其他应付款”科目。该科目的核算范围比原账中“其他应付款”科目的核算范围小,不包括事业单位应付的社会保险费和住房公积金,以及偿还期限在1年以上(不含1年)的应付款项,如以融资租赁租入的固定资产租赁费等,相应内容转由新制度下“应付职工薪酬”、“长期应付款”科目核算。转账时,应将原账中“其他应付款”科目的余额进行分析:将其中属于应付的社会保险费和住房公积金的余额,转入新账中“应付职工薪酬”科目;将其中属于偿还期限在1年以上(不含1年)的应付款项的余额,转入新账中“长期应付款”科目;将剩余余额,转入新账中“其他应付款”科目。

  (三)净资产类。

  1.“事业基金”科目。

  新制度设置了“事业基金”科目,但不再在该科目下设置“一般基金”、“投资基金”明细科目,其核算范围也较原账中“事业基金”科目发生变化,不再包括财政补助结转和财政补助结余。转账时,应将原账中“事业基金”科目所属“投资基金”明细科目的余额分析转入新账中“非流动资产基金——长期投资”科目,并对所属“一般基金”明细科目的余额(扣除转入新账中“非流动资产基金——无形资产”科目数额后的余额)进行分析:对属于新制度下财政补助结转的余额转入新账中“财政补助结转”科目;对属于新制度下财政补助结余的余额转入新账中“财政补助结余”科目;将剩余余额,转入新账中“事业基金”科目。

  2.“固定基金”科目。

  新制度未设置“固定基金”科目,但设置了“非流动资产基金”科目,核算事业单位长期投资、固定资产、在建工程、无形资产等非流动资产占用的金额。转账时,应将原账中“固定基金”科目的余额(扣除转为存货的固定资产对应的固定基金数额后的余额)转入新账中“非流动资产基金——固定资产”科目。

  3.“专用基金”科目。

  新制度设置了“专用基金”科目,转账时,应将原账中“专用基金”科目的余额分析转入新账中“专用基金”科目的相关明细科目。

  4.“经营结余”科目。

  新制度设置了“经营结余”科目,其核算范围与原账中“经营结余”科目的核算范围基本相同。转账时,如果原账中“经营结余”科目有借方余额,应直接转入新账中“经营结余”科目。

  5.“事业结余”、“结余分配”科目。

  新制度设置了“事业结余”科目,其核算范围较原账中“事业结余”科目发生变化,不再包括财政补助结转和财政补助结余;新制度未设置“结余分配”科目,但设置了“非财政补助结余分配”科目,核算事业单位本年度非财政补助结余分配的情况和结果。因原账中“事业结余”、“结余分配”科目一般无余额,不需进行转账处理。“事业结余”、“非财政补助结余分配”科目自2013年1月1日起直接启用新账即可。

  (四)收入支出类。

  1.“财政补助收入”、“事业收入”、“上级补助收入”、“附属单位缴款”、“经营收入”、“其他收入”、“拨出经费”、“事业支出”、“上缴上级支出”、“对附属单位补助”、“经营支出”、“销售税金”、“结转自筹基建”科目。

  由于上述原账中收入支出类科目年末无余额,不需进行转账处理。自2013年1月1日起,应当按照新制度设置收入支出类科目并进行账务处理。

  2.“拨入专款”、“拨出专款”、“专款支出”科目。

  新制度未设置“拨入专款”、“拨出专款”、“专款支出”科目。转账时,应将原账中“拨入专款”科目的余额转入新账中“非财政补助结转”科目的贷方,将原账中“拨出专款”、“专款支出”科目的余额转入新账中“非财政补助结转”科目的借方。

3. Transfer of relevant data of the account of capital construction to the new account according to the New System

Public institutions shall, according to the requirements of the New System, when separately accounting for investments in capital construction according to relevant provisions of the State, transfer relevant data of the account of capital construction to their "big account". Account title "construction in process" is newly set up under the New System. Public institutions shall set up the subsidiary account title "capital construction works" under the account title "construction in process" in the new account, to account for the cost of construction in process transferred from the account of capital construction.

In transfer of the balances of relevant account titles in the original account of capital construction on December 31, 2012 to the new account, the balances of account titles "investment in construction and installation works", "investment in equipment", "amortized investment" and "prepayment for construction" and other relevant account titles in the account of capital construction shall be debited to the account title "construction in process – capital construction works" in the new account; the balance of the account title " assets delivered for use" and other relevant account titles in the account of capital construction shall be debited to the account title "fixed assets" and other relevant account titles in the new account; the balance of the account title "borrowings for investment in capital construction" in the account of capital construction shall be credited to the account title "long-term borrowings" in the new account; the balances of account titles "investment in construction and installation works", "investment in equipment", "amortized investment", "prepayment for construction" and "assets delivered for use" and other relevant account titles in the account of capital construction shall be credited to relevant subsidiary account titles under the account title "non-current asset funds" in the new account; the part of the balance of the account title "appropriation for capital construction" in the account of capital construction that is recognized as financial subsidies carried over shall be credited to the account title "financial subsidies carried over" in the new account; relevant account titles in the new account shall be analyzed and adjusted on the basis of the balances of other account titles in the account of capital construction; the debit and credit balances mentioned above shall be credited or debited to the account title "undertaking funds" in the new account.

After implementing the New System, public institutions shall conduct accounting treatment of capital construction-related business in the "big account" according to the New System on the basis of the amount incurred in relevant account titles in the account of capital construction at least on a monthly basis.

    三、按照新制度将基建账相关数据并入新账

  事业单位应当按照新制度的要求,在按国家有关规定单独核算基本建设投资的同时,将基建账相关数据并入单位会计“大账”。新制度设置了“在建工程”科目,该科目为新设科目。事业单位应当在新账中“在建工程”科目下设置“基建工程”明细科目,核算由基建账并入的在建工程成本。

  将2012年12月31日原基建账中相关科目余额并入新账时:按照基建账中“建筑安装工程投资”、“设备投资”、“待摊投资”、“预付工程款”等科目余额,借记新账中“在建工程——基建工程”科目;按照基建账中“交付使用资产”等科目余额,借记新账中“固定资产”等科目;按照基建账中“基建投资借款”科目余额,贷记新账中“长期借款”科目;按照基建账中“建筑安装工程投资”、“设备投资”、“待摊投资”、“预付工程款”、“交付使用资产”等科目余额,贷记新账中“非流动资产基金”科目的相关明细科目;按照基建账中“基建拨款”科目余额中归属于财政补助结转的部分,贷记新账中“财政补助结转”科目;按照基建账中其他科目余额,分析调整新账中相应科目;按照上述借贷方差额,贷记或借记新账中“事业基金”科目。

  事业单位执行新制度后,应当至少按月根据基建账中相关科目的发生额,在“大账”中按照新制度对基建相关业务进行会计处理。

4. Transition from old financial statements to new financial statements

(1) Preparation of beginning balance sheet on January 1, 2013

Public institutions shall prepare their beginning balance sheet on January 1, 2013 according to the New System on the basis of beginning balances of all account titles in the new account.

(2) Preparation of financial statements for year 2013 by public institutions

Public institutions shall prepare their monthly and annual financial statements in 2013 according to the provisions of the New System. The corresponding figures in the preceding year do not need to be filled in the statements of revenue and expenditure and the statements of revenue and expenditure of financial subsidies for the year of 2013.

    四、财务报表新旧衔接

  (一)编制2013年1月1日期初资产负债表。

  事业单位应当根据新账各会计科目期初余额,按照新制度编制2013年1月1日期初资产负债表。

  (二)事业单位2013年度财务报表的编制。

  事业单位应当按照新制度规定编制2013年的月度、年度财务报表。在编制2013年度收入支出表、财政补助收入支出表时,不要求填列上年比较数。

5. Other transition-related issues

Account title "accumulated depreciation" is set up under the New System, which accounts for accumulated depreciation accrued by public institutions for their fixed assets. Public institutions shall determine whether they need to accrue depreciation of their fixed assets according to relevant provisions of the Financial Rules for Public Institutions or other financial systems. Public institutions not accruing depreciation of their fixed assets do not need to set up the account title "accumulated depreciation". Public institutions accruing depreciation of their fixed assets shall set up the account title "accumulated depreciation" according to the provisions of the New System and conduct the following accounting treatment: 1) to examine the original price of fixed assets formed before the implementation of the New System (excluding fixed assets transferred to the account title "inventory" in transfer from the old account to the new account) and their serviced life and remaining service life as of December 31, 2012 in an all-round way in 2013, and accrue depreciation of these fixed assets afterwards on December 31, 2013; and debit the amount of depreciation accruable to the account title "non-current asset fund – fixed assets" and credit the same to the account title "accumulated depreciation"; and accrue depreciation of these fixed assets on a monthly basis according to the provisions of the New System from January 1, 2014; and 2) to accrue depreciation of fixed assets formed after the implementation of the New System on a monthly basis according to the provisions of the New System.

    五、其他衔接事项

  新制度设置了“累计折旧”科目,核算事业单位固定资产计提的累计折旧。事业单位应当按照《事业单位财务规则》或相关财务制度的规定确定是否对固定资产计提折旧。不对固定资产计提折旧的,不设置“累计折旧”科目。对固定资产计提折旧的,应当按照新制度的规定设置“累计折旧”科目,并进行如下处理:(1)对执行新制度前形成的固定资产(不包括新旧转账时转入““存货”的固定资产),应当在2013年度全面核查其原价、截至2013年12月31日的已使用年限、尚可使用年限等,并于2013年12月31日对这些固定资产补提折旧,按照应计提的折旧金额,借记“非流动资产基金——固定资产”科目,贷记“累计折旧”科目,自2014年1月1日起对这些固定资产按照新制度的规定按月计提折旧;(2)对执行新制度后形成的固定资产,应当按照新制度的规定按月计提折旧。

Appendix: Comparison Table of Account Titles between the Old Accounting System and the New Accounting System for Public Institutions

  附： 新旧事业单位会计制度会计科目对照表