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我国的事业单位一直以来都是将收付实现制作做为会计核算的基础,但是它现在在某些方面存在着一些盲点,这个盲点就是在预算管理决策等方面的制度,由于时代的改变,收付实现制作已经跟不上现在的潮流,已经不能够满足现在事业单位大的不断改革和发展的要求。这篇文章是按照从国外引进的经验,然后根据我国现在事业单位改变的现实情况,对这个制度的必要性与可行性进行了深入的研究与讨论。
China’s public institutions have always regarded payment collection and production as the basis for their accounting. However, there are some blind spots in some aspects. This blind spot is the system in terms of budget management and decision-making. Due to the changes of the times, To pay to achieve the production has been unable to keep up with the current trend, can no longer meet the current large institutional reform and development requirements. This article is in accordance with the experience imported from abroad, and then according to the reality of the current institutional changes in our country, the necessity and feasibility of this system conducted in-depth study and discussion.