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我国经济的发展推动下,用人单位会计的需求量大大增加,会计行业的制度也有待规范、加以改革。事业单位的宗旨是实现社会效益并给社会提供公益性的一些服务,事业单位的会计工作是事业单位工作的重要组成部分之一。会计的工作是基于经济活动,事业单位的会计工作直接反应单位的经济情况和运营情况。本文主要讲述会计工作在事业单位中的职能作用,存在的问题,以及针对这些问题阐述事业单位会计制度与发展改革的必要性,并提出几点改革建议。希望对读者有所启发和帮助。
Under the impetus of China’s economic development, the demand of employers’ accounting has greatly increased, and the system of accounting industry has yet to be standardized and reformulated. The purpose of public institutions is to achieve social benefits and to provide social services for the public some of the institutions of accounting work is an important part of the work unit. Accounting work is based on economic activities, accounting unit of work directly reflects the economic situation and operation of the unit. This article mainly tells about the function and problem of the accounting work in public institutions, as well as the necessity of explaining the accounting system and the development reform of these institutions, and puts forward some suggestions for reform. I hope readers have some inspiration and help.