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从1998年我国开始正式施行事业单位会计制度以来,事业会计制度在一定程度上改进了很多。随着我国政治、经济、文化和社会的不断发展,事业单位会计制度存在的问题的越来越突出,因而促进了事业单位会计制度的改革。本文就事业单位会计制度存在的问题进行简单的分析,并对其中的问题提出改革建议,以期能够对事业单位会计制度的实行有所帮助。
Since China began formally implementing the accounting system of public institutions in 1998, its accounting system has been improved to a certain extent. With the continuous development of politics, economy, culture and society in our country, the problems existing in the accounting system of institutions have become more and more prominent, thus promoting the reform of the accounting system in public institutions. This article makes a simple analysis of the existing problems in the accounting system of public institutions and puts forward some suggestions on how to reform the accounting system so as to be helpful for the implementation of the accounting system in public institutions.