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事业单位是我国经济基础的重要组成部分,而事业单位的会计准则和制度则是其财务行为和业务活动管理运行的指南。随着社会主义的不断发展和进步,事业单位的财务行为体现出了多样性和多层次化等特点,那么相应的会计制度也要跟随发展起来。对事业单位新旧会计制度进行比较与分析就有助于事业单位对其财务行为及其管理运行有着更为深入的把握,以期提高单位的效益。
Institutions are an important part of the economic foundation of our country, and the accounting standards and systems of institutions are guidelines for the management of their financial activities and business activities. With the continuous development and progress of socialism, the financial behavior of public institutions reflects the characteristics of diversity and multi-level, so the corresponding accounting system should follow the development. The comparison and analysis of the old and new accounting systems in the public institutions will help the public institutions to have a deeper understanding of their financial behavior and their management and operation so as to improve the efficiency of the units.