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我国的事业单位数量众多,且具有行政性、公益性等多种形式,而不管是哪种类型的事业单位都要遵循统一的会计制度及准则,但这对有些单位来说却并不适合,也并不科学,与此同时,会计制度在我国行政事业单位的财务管理工作占有十分重要的位置,如果不能够适应当下事业单位的具体情况就要进行改革,使其能够更好的适应于新时期的事业单位财务管理工作。而要想完成这一变革,首先要完成的就是对会计制度变革的必要性进行深刻的认识,并细致的分析原有会计制度存在的缺点及问题。本文中首先对原事业单位会计制度中存在的问题进行了深入的分析及研究,并给出了事业单位会计制度变革的相关措施及建议。
There are many institutions in our country, and they are administrative, non-profit and many other forms. Regardless of the type of public institution, we must follow a unified accounting system and guidelines, but this is not suitable for some units. It is not scientific. At the same time, the accounting system occupies a very important position in the financial management of the administrative units in our country. If we can not adapt to the specific conditions of the current institutions, we should reform so that they can be better adapted to the new Period of financial management institutions. In order to accomplish this change, the first thing to be accomplished is a profound understanding of the necessity of the reform of the accounting system and a detailed analysis of the shortcomings and problems in the original accounting system. In this paper, firstly, the problems existing in the accounting system of the original PSU are analyzed and studied in depth, and the related measures and suggestions on the accounting system reform in the PSU are given.