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一、事业行政单位会计制度改革是适应市场经济的需要 建国以来,按照我国计划经济管理的要求,事业行政单位制定出一系列分行业、分部门的统一会计核算制度,用来作为事业行政单位会计核算的规范。随着我国市场经济体制的确立以及改革开放的进一步深入,我国现有的预算会计理论和会计核算体系已不能与之相适应,主要表现在以下几个方面: 1.现行的财政分配模式已由过去的供给型向经营管理型转变。
I. Institutional Reform of Administrative Accounting System Since the founding of the People’s Republic of China, in accordance with the requirements of the planned economic management in our country, the administrative unit for business administration has formulated a series of unified accounting systems for industries and sub-sectors to be used as the accounting system for public administrative units Accounting standards. With the establishment of China’s market economy system and the further deepening of reform and opening up, the existing budget accounting theory and accounting system of our country can no longer be adapted to it. The main features are as follows: 1. The current mode of financial distribution has been changed from The past supply-oriented management changes.