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近几年来,随着不断深入的财政改革,事业单位改革不断深化,与其相适应的政策法规相继出台,不断地对事业单位财务会计制度提出了新的要求。虽然已建立了一部分较为完善的管理制度,但我国现行事业单位会计管理上仍存在许多问题,直接影响事业单位的改革和发展,其中存在的问题,值得我们认真研究和解决。
In recent years, with the continuous deepening of the fiscal reform, the institutional reform has been deepening and the corresponding policies and regulations have been promulgated one after another, constantly putting forward new requirements on the financial and accounting systems of public institutions. Although some relatively perfect management systems have been established, there are still many problems in the current accounting management of public institutions in our country, which have a direct impact on the reform and development of public institutions. The existing problems deserve our careful study and resolution.