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我国会计体系依据行业类型大体分为事业单位会计体系和企业单位会计体系两大类,两者的主要区别在于单位是否以盈利为主要目的。事业单位会计体系一直以来都遵循传统的会计体系规定。但随着经济的飞速发展和市场经济地位的快速提升,事业单位与市场经济逐渐有着越来越多的联系,所以如何让事业单位会计体系适应市场经济的发展,已成为我国事业单位会计行业急需解决的首要难题。本文首先分析我国事业单位会计体系的现状,主要分析事业单位的会计报表,并找出其弊端,然后根据实际情况,分析出解决办法并给出几点改进建议。从而最终达到完善事业单位会计体系的目的。
The accounting system in our country can be roughly divided into two major categories according to the type of industry: the accounting system of the public institution and the accounting system of the enterprise. The main difference between the two is whether the unit is mainly for profit. Institutional accounting system has always followed the traditional accounting system. However, with the rapid economic development and the rapid promotion of the market economy status, institutions and the market economy have gradually become more and more connected. Therefore, how to make the accounting system of a public institution adapt to the development of a market economy has become a pressing issue for the accounting profession in our country Solve the primary problem. This paper first analyzes the status quo of the accounting system of public institutions in our country, mainly analyzes the accounting statements of the public institutions, finds out its disadvantages, and then analyzes the solutions and gives some suggestions for improvement according to the actual situation. So as to eventually achieve the purpose of improving the accounting system of public institutions.