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改革是当前时代的主旋律,无论是我国的社会主义市场经济体制、财政制度以及事业单位的体制都处于改革的浪潮当中。而针对差额拨款事业单位的会计制度改革主要是由于当前我们的会计制度体制已经运行多年,随着经济与社会的不断发展进步,目前其已经体现出诸多的弊端,迫切需要进行改革。文章主要针对我国差额拨款事业单位的会计制度改革当中存在的相关问题进行探析,并且提出一定的参考建议。
Reform is the main theme of the current era. Both the socialist market economic system and the financial system of our country and the institutions of public institutions are in the midst of a wave of reforms. The reform of the accounting system for shortfall funds is mainly due to the current system of our accounting system has been operating for many years. With the continuous development of economy and society, at present, it has manifested many disadvantages and there is an urgent need for reform. The article mainly analyzes the related problems existing in the accounting system reform of the system of differential appropriation in our country, and puts forward some suggestions for reference.