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由于我国的会计法则的颁布和实行已经深入人心,但是改革的执行力度还不够,在实际的操作中存在很多问题,成为阻碍事业单位会计改革的障碍。因此,要提高事业单位的会计效率就必须解决存在的问题。按照国家政策的要求大力推进事业单位的会计改革进程。不断探讨在新的社会形势下事业单位会计改革的发展路径。笔者根据多年的理论和实践经验,针对事业单位的会计改革问题进行深入的研究和探讨,揭示目前事业单位会计改革中存在的问题,并提出可行的对策建议,促进事业单位会计的革新,不断适应现代化的发展。
Since the promulgation and implementation of China’s accounting rules have been deeply rooted among people, the implementation of the reform is not enough. There are many problems in the actual operation and it has become an obstacle to the accounting reform of public institutions. Therefore, to improve the accounting efficiency of public institutions, we must solve the existing problems. In accordance with the requirements of national policies to vigorously promote the institutional reform of the accounting process. Continue to explore in the new social situation institutional accounting reform development path. Based on many years of theoretical and practical experience, the author conducts in-depth research and discussion on the accounting reform of public institutions, reveals the problems existing in the current accounting reform of public institutions, and puts forward feasible countermeasures and suggestions to promote the reform of public accounting and constantly adapt The development of modernization.