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随着我国财税体制改革和公共财政管理变革的不断深入,行政事业单位会计核算地位凸显且愈加受到重视。面对公共财政管理变革提出的新要求,行政事业单位会计核算工作需要做出相应的调整和改变。本文基于公共财政管理变革的前提,分析了行政事业单位会计核算受到的影响,并简述了新行政事业单位会计制度下行政事业单位会计核算的不足,提出了改进措施,同时分析了新行政事业单位会计核算的发展趋势,希望对其发展有切实帮助。
With the deepening of the fiscal and taxation system reform and public finance management reform in our country, the status of accounting and accounting of administrative institutions has become more and more emphasized. In the face of the new requirements of the reform of public finance management, the accounting adjustment of administrative units needs to be adjusted and changed accordingly. Based on the premise of the reform of public finance management, this paper analyzes the impact of accounting of the administrative institutions, and briefly describes the deficiencies of the accounting of the administrative units under the new administrative units, puts forward the improvement measures, at the same time analyzes the new administration Unit accounting trends, hoping to have practical help to its development.