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会计是以货币为主要计量单位,运用相关专业方法,对单位一系列经济活动进行核算和监督的经济管理行为,产生的会计信息对企事业单位经济效益的提升发挥重要作用。会计在我国出现时间较早,并深入运用于各领域中,随着时代的变迁,事业单位会计工作发生着巨大变化,对社会经济发展产生重要影响。本文中,笔者主要探讨新形势下对事业单位会计工作应有的认识和定位,并提出一些旨在提升事业单位经济效益的措施,促进事业单位在社会主义市场经济中更好地发展。
Accounting is a monetary and financial units, the use of relevant professional methods, a series of economic activities unit accounting and supervision of economic management behavior, the accounting information generated by the promotion of the economic benefits of enterprises and institutions play an important role. Accounting appeared earlier in our country and was applied in various fields. With the change of the times, tremendous changes have taken place in the accounting work of public institutions and have an important impact on the social and economic development. In this article, I mainly discuss the understanding and orientation of the accounting work under the new situation and put forward some measures aimed at enhancing the economic benefits of the institution, so as to promote the better development of the institutions in the socialist market economy.