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在世界各国政府之中,存在四种会计确认基础方式,即收付实现制、修正的收付实现制、权责发生制、修正的权责发生制。而我国以传统的收付实现制为基础的事业单位会计,已然不能适应当下发展趋势,需要引入权责发生制核算基础的会计制度。为此,本文从事业单位会计核算基础存在问题、事业单位推行权责发生制的建议和措施展开阐述,以便为提高事业单位会计信息质量作出绵薄之力。
Among the governments of all the countries in the world, there are four basic modes of accounting recognition, namely, the actual payment and receipt system, the revised payment system, the accrual basis and the revised accrual basis. However, the accounting system in our country, which is based on the traditional payment and receipt system, can no longer meet the current development trend and requires the introduction of an accounting system based on accrual basis. For this reason, this article from the business accounting basis of the existence of problems, institutions and institutions to implement the system of accrual recommendations and measures to expound, in order to improve the quality of accounting information institutions to make modest means.