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事业单位是集政府职能与公益服务于一体的社会服务组织,在国家的建设和发展中具有重要的作用。时代的发展让事业单位面临着体制改革的重大问题。公共财政体制的持续推进,既有的《事业单位会计制度》显示出一定的滞后性,难以跟上公共财政体制化前进的步伐。针对事业单位的会计制度改进,是提升其相关财务管理综合能力的重要保证,新《事业单位会计制度》正是在此形势下形成的,深入探讨和研究新旧事业单位会计制度间的差异变化具有重要的实践意义。
Institutions are social service organizations that combine government functions with public service and play an important role in the construction and development of the country. The development of the times makes the public institutions face major problems of system reform. The continuous progress of the public financial system, the existing “public institution accounting system” shows some lag, it is difficult to keep pace with the institutionalized public finance. The improvement of the accounting system for public institutions is an important guarantee for enhancing the overall financial management capabilities. The new “Institutional Accounting System” was formed under such circumstances. The in-depth study and study of the changes in the accounting system between the new and old public institutions has the following characteristics: Important practical significance.