论文部分内容阅读
经济社会发展到当前阶段,经济需要实现转型升级,单位迫切需要提升管理水平,增强内在价值创造能力。会计服务也必须要及时跟进,拓展服务领域,提升服务水平,实现转型升级。党的十八届三中全会对全面深化改革做出了总体部署,要求单位大力发展管理会计,推进预算绩效管理、建立事业单位法人治理结构。集中核算的事业单位如何转变思路,与核算会计机构合作,不断推进管理会计工作。
Economic and social development to the current stage, the economy needs to achieve the transformation and upgrading, the unit urgently needs to enhance the management level, enhance the intrinsic value creation ability. Accounting services must also be timely follow-up, expand service areas, improve service levels, to achieve transformation and upgrading. The Third Plenary Session of the 18th CPC Central Committee made overall arrangements for deepening the overall reform and demanded that the unit vigorously develop management accounting, promote budget performance management and establish a corporate governance structure in public institutions. Centralized accounting institutions how to change their thinking, accounting and accounting agencies to work together to continuously promote management accounting.