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党的十一届三中全会后,我国实施改革开放的基本国策。30年来,事业单位会计作为一门专门适用于各级各类事业单位的专业会计,取得了重要的发展。全面回顾、系统总结我国事业单位会计改革与发展的主要经验,具有重要的现实意义。一、1978年至1988年事业单位会计的改革与发展 1978年事业单位会计执行的是财政部制定发布的自1966年起执行的《行政事业单位会计制度》。其特点主要是:(1)会计核算对象为资金的活动。资金活动区分成资金来源、资金运用和资金结存三个种类。其平衡关系为
After the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, China has implemented the basic national policy of reform and opening up. Over the past 30 years, institutional accounting has gained important development as a professional accountant specializing in various types of public institutions at all levels. To comprehensively review and summarize the major experience of accounting reform and development in public institutions in our country has an important practical significance. I. The Reform and Development of Accounting Institutions from 1978 to 1988 Institutional accounting in 1978 was implemented by the Ministry of Finance and promulgated the Accounting System for Administrative Units since 1966. Its main features are: (1) accounting objects for the funding activities. The fund activities are divided into three categories: the source of funds, the use of funds and the balance of funds. The balance is