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事业单位是指主要以精神产品和各种劳务的形式,以实现社会效益为宗旨,向社会提供生产性或生活性服务的单位。事业单位会计是以事业单位实际发生的各项经济业务为对象,记录、反映和监督事业单位预算(年度财务收支计划)执行过程及其结果的专业会计,是预算会计的一个组成部分。本文就现行事业单位财务会计制度存在的问题及改革建议做一探讨。
Institutions refer to those units that provide productive or livelihood services to the community mainly in the form of spiritual products and various kinds of labor services, with the objective of realizing social benefits. The accounting of public institutions is a specialized accountant that records, reflects and supervises the implementation process of the public institution’s budget (annual financial revenue and expenditure plan) and its results for all economic businesses that actually take place in public institutions, and is an integral part of budget accounting. This article discusses the existing problems of financial accounting system of public institutions and reform proposals.