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事业单位会计制度改革对构筑我国财务会计制度的新体系,体现从计划经济向社会主义市场经济过渡时期事业单位会计工作的新思路,规范事业单位的会计管理都起着重要的现实作用。在收付实现制基础上,事业单位会计受托责任甚为狭窄,它所提供的财务信息仍然不甚广泛和全面,使得事业单位财务状况全貌难以真实显现,新公共管理体制下社会公众的信息需求也难以满足。为了更快地适应不断变化的公共管理体制及会计目标,我国事业单位会计确认有待完善。
Institutional accounting system reform to build a new system of financial accounting system, reflecting the planned economy to the socialist market economy during the transitional period accounting unit of new ideas, standardize the accounting management of public institutions are playing an important and practical role. On the basis of receipt and payment system, accounting institution has a very narrow fiduciary responsibility. The financial information it provides is still not extensive and comprehensive, making it difficult for financial institutions to truly display their financial status. The information needs of the public under the new public administration system Also difficult to meet. In order to adapt to the ever-changing public management system and accounting goals more quickly, our country’s public institution’s accounting system needs to be improved.