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在公共服务社会化、市场化大发展的前提背景下,经营性事业单位也迎来了新的发展机遇与挑战,同时也对会计核算等基础管理工作提出了新的要求。本文立足于解决经营性事业单位会计核算中的相关问题,首先介绍了会计核算概念以及经营性事业单位会计核算模式现状,并深入总结分析了经营性事业单位当前会计核算中存在的问题,进而详细论述了经营性事业单位会计核算模式优化完善措施。
In the context of the socialization of public services and the marketization of development, the operating institutions have also ushered in new opportunities and challenges in development, and at the same time, put forward new requirements on basic management such as accounting. This article bases on solving the relevant problems in the accounting of business units, first introduces the concept of accounting and accounting business model of the status quo, and in-depth analysis of the operating business unit current accounting problems, and then detailed Discusses the optimization and perfection measures of the accounting mode of the operating institutions.