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我国的事业单位会计是用来核算和监督事业单位预算资金及其经营资金的变动情况。加强事业单位会计核算,可以规范和监督国家预算资金的使用状况,提高财政资金的使用效率,以此来强化事业单位的社会职能。然而,随着财政管理体制改革步伐的加快.现行事业单位会计制度存在的弊端愈加织显。本文结合现行事业会计制度实施的背景来揭示现行事业单位会计中存在的一些问题,并给出相关的完善建议。
The accounting of public institutions in our country is used to calculate and supervise the budgetary funds of public institutions and the changes of their operating funds. Strengthening institutional accounting, you can regulate and monitor the use of state budget funds, improve the efficiency of the use of financial resources, in order to strengthen the social functions of institutions. However, with the acceleration of the reform of the fiscal management system, the drawbacks of the existing public accounting system have become more conspicuous. Based on the background of the implementation of the current accounting system, this paper reveals some problems existing in the current accounting of public institutions and gives some suggestions for improvement.