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事业单位的会计制度是为了监督单位的经济业务和财务情况而设立。我国的事业单位会计制度已经实行了十几年,一直在不断地改革和发展。随着我国社会经济的发展以及市场经济体制的建立,事业单位的会计也要随之变革。目前,事业单位的会计准则适用范围不是很全面,与我国的财政预算体制不协调,相对而言比较落后,事业单位本身的收付实现制也存在很大的局限性,严重制约了我国事业单位的会计改革和发展。
Institutional accounting system is to monitor the unit’s economic business and financial situation and set up. The accounting system in our country has been practiced for more than ten years and has been constantly being reformed and developed. With the development of our country’s social economy and the establishment of a market economy system, the accounting of public institutions must also be changed. At present, the application scope of the accounting standards of PSUs is not very comprehensive, and it is not in harmony with China’s budgetary and budgetary system and relatively backward. The realization of the receipt and payment system of PSUs also has great limitations and severely restricts China’s PSUs. Accounting reform and development.