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按照《事业单位会计准则》相关规定,事业单位会计核算实行收付实现制。但是随着事业单位管理模式的多样化,这种核算方式也导致事业单位的财务风险不断加大,收付实现制会计已经不能全面客观地反映事业单位的财务状况,实行权责发生制能够真实反映事业单位的资产情况和财务运行状况,但是,如何构建事业单位权责发生制体系还有相当长的探索历程,本文试就该问题做一分析。
In accordance with the “Accounting Standards for Business Units,” the relevant provisions of public institutions in the accounting implementation of cash basis. However, with the diversification of the institution management modes, this accounting method also leads to the continual increase of the financial risks of institutions, and the cash-based accounting system can no longer fully and objectively reflect the financial status of institutions. The accrual basis of accruals can be true Reflect the assets and financial operating conditions of institutions, but there is still a long way to go about how to build a system of accruals of public institutions. This paper attempts to make an analysis on this issue.