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随着我国市场经济的不断深入发展,各行各业都在推进经济体制改革,事业单位也不例外。我国事业单位现行的会计实务中还存在着很多的不足,为了更好地适应社会经济的发展,事业单位会计改革势在必行。本文主要分析了事业单位会计实务中现存的问题,并结合实际提出了合理的解决措施,最后论述了事业单位会计改革的重要意义。
With the continuous deepening of China’s market economy, all walks of life are pushing forward the reform of the economic system, and public institutions are no exception. There are still many deficiencies in the current accounting practice in our country. In order to better adapt to the social and economic development, it is imperative to reform the accounting system in public institutions. This paper mainly analyzes the existing problems in the accounting practice of public institutions, and puts forward reasonable measures according to the actual conditions. Finally, it expounds the significance of accounting reform in public institutions.