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现行的《事业单位财务规则》、《事业单位会计准则》、《事业单位会计制度》是指导事业单位财务管理和会计核算的三个基础文件,主要是为了适应政府预算改革、满足政府预算管理的需要制定的。随着我国社会主义市场经济发展和财政改革的不断深入,特别是2001年以来部门预算、国库集中支付、政府采购、非税收入改革的逐步实施,事业单位的内外部环境发生了许多新的变化,现行的制度体系已经越来越不适应新的需要,许多问题亟待解决。
The current “Institutional Financial Rules”, “Accounting Standards for Institutions” and “Institutional Accounting System” are the three basic documents that guide the financial management and accounting of public institutions, mainly to adapt to the government budget reform and meet the requirements of government budget management Need to be made. With the continuous development of China’s socialist market economy and fiscal reform, especially the gradual implementation of departmental budget, centralized treasury payment, government procurement and non-tax revenue reform since 2001, many new changes have taken place in the internal and external environment of public institutions , The current system of systems has become increasingly unsuited to new needs and many problems need to be solved urgently.