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市场经济体制的全面推进和发展,我国总体的社会经济环境发生了较为显著的变化,小康社会的总体建设也进入到了较为关键的阶段,在这个时期内,我国的社会公共事业发展却面临着相对滞后的情况,需要对其进行不断的改进和完善,不断增强事业单位的功能和作用,提升事业单位服务社会公众的能力和水平。针对这种情况,需要积极加强会计改革工作。本文主要是从当前事业单位会计制度的总体情况入手,针对当前事业单位会计制度的总体情况,对事业单位会计改革的现实意义进行说明,并详细介绍了事业单位会计改革中的创新实践情况。
In the all-round promotion and development of the market economy system, the overall socio-economic environment of our country has undergone a significant change. The overall construction of a well-to-do society has also entered a relatively crucial stage. During this period, the development of social public utilities in our country is facing a relative Lagging behind, we need to continuously improve and perfect it, continuously enhance the functions and functions of public institutions, and enhance the ability and standard of public institutions to serve the public. In response to this situation, we need to actively strengthen accounting reform. This article is mainly from the overall situation of the current accounting system of public institutions to start with, for the current general situation of the accounting system of public institutions, the accounting department of the current significance of accounting reform, and introduced in detail the innovation of accounting practices in public institutions.