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现行的事业单位会计制度是2013年l月l日开始实施的《事业单位会计准则》和《事业单位会计制度》,新的事业单位会计制度对会计要素、科目设置、核算原则以及会计报农等方面都有详细的规定,能够较为客观的反映事业单位的财务活动。事业单位会计是一种专业会计,是以事业单位为会计主体核算其单位位各种经济事项的财务活动。然而随着我国市场经济的不断发展,事业单位的结构与性质发生了些许改变,目前的事业单位会计核算,存在一些缺点,不能适应我国事业单位的发展,事业单位会计改革势在必行。为了使我国事业单位会计走在更健全、高位和稳定的发展道路,我国应该积极探索和学习国外先进经验,结合我国事业单位的实际的况以及市场发展的实际需要对我国事业单位会计制度进行修改和完善,使事业单位会计核算能够切合实际,客观真实的反映我国业单位的运行情况,便于国家宏观调控和监督,能为事业单位的持续高效发展提供重要信息,进而提升整个社会的经济效益。
The current public institution’s accounting system is the “Accounting Standards for Institutions” and the “Institutional Accounting System” which was put into force on January 1, 2013. The new institutional accounting system sets accounting principles, account settings, accounting principles and accounting for agriculture Have detailed provisions, can more objectively reflect the financial activities of institutions. Institutional accounting is a kind of professional accounting, is based on the accounting unit of public institutions accounting unit of its various economic matters of financial activities. However, with the continuous development of the market economy in our country, the structure and nature of institutions have undergone some changes. At present, there are some shortcomings in the accounting of public institutions, which can not meet the needs of the development of institutions in our country. Therefore, the accounting reform in public institutions is imperative. In order to make the accounting of our country’s public institutions take a more sound, high and stable development path, our country should actively explore and learn advanced experiences from abroad, amend the accounting system of public institutions in the light of the actual conditions of our institutions and the actual needs of market development And perfecting so that the public accounting units can be realistic, objectively and truly reflect the operation of our country’s work units, facilitate the macro-control and supervision of the state, and provide important information for the sustained and efficient development of public institutions so as to enhance the economic benefits of the entire society.