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我国现行的事业单位会计准则和制度自颁布实施至今,对规范事业单位会计核算,加强事业单位财务管理,强化事业单位财务会计职能都起到了巨大的作用。随着我国财政体制改革和事业单位改革的不断深化,会计核算环境发生了变化,现行事业单位会计制度在实践运用中出现了与实际情况不符或者是不合理之处,因此有必要进行适当的改进。本文就如何对现行固定资产核算方法进行改进、修订接受捐赠的会计处理方法、以及增加“低值易耗品”会计科目、改革现行事业单位资产负债表等问题提出了一些看法,和大家一起商榷。
Since the promulgation and implementation of the accounting standards and systems of the current public institutions in our country, it has played a great role in regulating the accounting of public institutions, strengthening the financial management of public institutions and strengthening the financial and accounting functions of public institutions. With the deepening of the reform of the financial system and institution in our country, the accounting environment has undergone changes. The accounting system of the current public institution has not met the actual situation or has been unreasonable in practice. Therefore, it is necessary to make appropriate improvements . This article put forward some views on how to improve the current methods of fixed assets accounting, revising the methods of accounting for accepting donations, as well as adding “low value consumables” accounting subjects and reforming the balance sheets of current public institutions, etc. Discuss together.