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现行事业单位会计制度颁布实施至今,对规范事业单位会计核算,加强事业单位财务管理起到了巨大作用。但随着社会的发展,事业单位适用的会计环境也随之发生了变化,使得现行的事业单位会计制度呈现出不少弊端。本文针对在建工程、低值易耗品、坏帐准备等核算,以及会计核算方法及报告模式提出了改进建议。
The promulgation and implementation of the accounting system of the current public institutions has played a significant role in regulating the accounting of public institutions and strengthening the financial management of public institutions. However, with the development of society, the accounting environment applicable to public institutions has also changed. As a result, the existing public accounting system has shown many drawbacks. In this paper, suggestions for improvement are put forward for construction in progress, low-value consumables, bad debts and other accounting, as well as accounting methods and reporting modes.