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在中国社会主义市场经济的条件下,政府和事业单位对于会计核算的重视程度不断提高,兼顾事业单位的会计核算的内部建设和管理以及政府在事业单位外部进行的管理与监督,政府更要为事业单位会计核算的发展提供一个良好的外部环境,将事业单位的会计作为公共会计的一个分支,事业单位的会计核算业务一般由其专门设立的相对独立的会计核算部门负责管理,故政府要利用管理政府公共会计的制度与准则来对事业单位的会计核算业务进行管理。本文将事业单位会计成本核算作为研究的主体,根据其发展现状分析其中存在的问题,并根据问题提出相应的对策。
Under the conditions of China’s socialist market economy, the government and public institutions pay more and more attention to accounting, take into account the internal construction and management of public accounts in public institutions and the government’s management and supervision outside the public institutions. The development of accounting units in public institutions provides a good external environment and takes the accounting of public institutions as a branch of public accounting. Generally speaking, the accounting business of public institutions is managed by its relatively independent accounting department, which is specially established. Therefore, the government should make use of Management of government public accounting system and guidelines to the accounting unit of business management. In this paper, the accounting unit of accounting as the main accounting research, according to its status quo analysis of existing problems, and according to the problem put forward corresponding countermeasures.