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随着我国市场经济发展和财政改革的不断深入,会计制度在执行和具体统筹管理方面出现了诸多问题。本文对现行会计制度在会计核算基础、会计核算方法、会计报表等方面存在的一些问题进行了分析,并提出了可行性建议,进一步明确了事业单位会计制度的改革方向。
With the development of the market economy and the continuous reform of the financial system in our country, many problems have arisen in the implementation of the accounting system and in the specific overall management. This article analyzes some existing problems in the current accounting system in terms of accounting basis, accounting methods and accounting statements, and puts forward feasible suggestions to further clarify the reform direction of the accounting system in public institutions.