论文部分内容阅读
随着我国经济、文化和社会的不断发展、事业单位现行的会计制度也随之进一步改革。事业单位的会计对象是实际发生的各项经济业务,在事业单位的预算中占据着重要的地位,同时可以促进国家完成预算收支任务,使事业单位的财产得到保护,有利于提高事业单位的经济效益和社会效益。新的会计制度在会计分类、核算方式、会计报表等方面都有新的突破,并在吸取企业会计制度改革成功经验的同时,还积极地学习国际公共会计规则的制定,使新的会计制度更健全完善。
With the continuous development of economy, culture and society in our country, the current accounting system in public institutions has also been followed by further reforms. The accounting objects of public institutions are all economic businesses that actually take place, occupy an important position in the budget of the public institutions, and at the same time, they can promote the state to finish the tasks of budgetary revenues and expenditures, protect the public institutions’ property, and help improve the Economic and social benefits. The new accounting system has made new breakthroughs in terms of accounting classification, accounting methods and accounting statements. While drawing lessons from the successful experience in the reform of the accounting system for enterprises, the new accounting system has also actively studied the formulation of international public accounting rules and made the new accounting system more Sound and perfect.