论文部分内容阅读
随着中国社会主义市场体制改革在事业单位领域的不断深化,我国事业单位所处的社会环境也随之发生了重大变化。目前事业单位现行的会计制度,仅仅注重经费支出的核算,而忽略企业成本投入核算和经济效益考核,从而使事业单位有限的经济成本不能得不到合理有效的利用,造成了事业单位经济资源的严重浪费。因此,为了适应社会主义市场经济发展的需要以及更好实现事业单位资源配置的优化,事业单位会计制度的改革将势在必行,本文在总结和分析了当前事业单位会计制度中存在的问题,并进一步提出了完善市场经济下事业单位会计制度改革的建议。
As China’s socialist market system reform continues to deepen in the field of public institutions, the social environment in which our institutions are also undergoing major changes has also taken place. At present, the current accounting system of public institutions only pays attention to the accounting of expenditures while neglects the accounting of enterprise costs and the evaluation of economic benefits, so that the limited economic costs of institutions can not be reasonably and effectively utilized, resulting in the economic resources of public institutions Serious waste. Therefore, in order to meet the needs of the development of socialist market economy and to better optimize the allocation of resources in public institutions, the reform of public accounting system will be imperative. This paper summarizes and analyzes the existing problems in the current accounting system of public institutions, And further put forward suggestions on how to perfect the accounting system reform in public institutions in the market economy.