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随着我国社会主义市场经济的发展和财政管理体制改革的不断深化,现行事业会计制度已越来越不能适应事业单位会计管理的需要,本文对现行事业会计制度暴露出的弊端进行了分析,并对改进建议进行了有益的探讨。
With the development of the socialist market economy and the deepening of the reform of the financial management system, the current accounting system of business has become increasingly unable to meet the needs of institutional accounting management. This article analyzes the shortcomings exposed in the present accounting system and The suggestions for improvement are helpfully discussed.