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经过近几个世纪的发展,我国事业单位会计制度已日渐完善与发展之中,并且基于会计确认基础是财务会计产生的理论基石,因此,现阶段内,我国事业单位会计制度中已形成了两种会计确认基础,即收付实现制与权责发生制。并且一直以来,我国事业单位会计始终以收付实现制为主来进行事业单位会计工作,由于经济全球化的不断推进,新经济环境之下,收付实现制已经不能够满足现代事业单位会计制度的发展需求,其不足之处也日渐突出,为满足事业单位会计制度的需求,实现事业单位会计工作的可持续发展,我国事业单位由收付实现制开始向权责发生制逐渐推进,以下将具体探讨有关内容。
After the development of recent several centuries, the accounting system of our country has gradually been perfected and developed. And based on the basis of accounting, it is the theoretical cornerstone of financial accounting. Therefore, at this stage, the accounting system of our country has formed two The basis of accounting recognition, that is, payment system and accrual basis. And for a long time, the accounting of public institutions in our country has always been based on the payment system to carry out the accounting work of public institutions. Due to the continuous promotion of economic globalization, under the new economic environment, the payment system has been unable to meet the accounting system of modern institutions In order to meet the demand of institutional accounting system and realize the sustainable development of the accounting work in public institutions, the institutions and institutions of our country started to gradually accrue accrual basis to the accrual basis, Specific discussion of the content.