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随着我国经济和财政改革的不断深入和完善,现行的事业单位会计制度已越来越不适应当今社会形势发展的需要。对此,本文就固定资产的核算问题、事业单位后勤社会化及企业化管理的核算、行政事业性收费和罚没收入实行“收支两条线”管理办法下核算问题、增加“在建工程”和“低值易耗品”科目问题以及新形势下其他相关问题进行分析,并在此基础上提出相应的改革措施。
With the deepening and perfection of China’s economic and financial reforms, the current accounting system of public institutions has become increasingly unsuited to the needs of today’s social situation. In this regard, this article on the accounting of fixed assets, social and business unit logistics management accounting, administrative fees and confiscation of income implementation of “two lines” under the management approach to accounting problems, increase Construction project “and” low value consumables "subjects and other related issues in the new situation analysis, and on this basis, put forward corresponding reform measures.