论文部分内容阅读
随着我国经济状况的逐步改善和基础建设能力的持续提升,市场经济在经济活动中起到了极为重要的作用。而随着我国经济发展步入新常态,体制改革潜入深水区,给事业单位的会计核算带来了巨大压力。事业单位采用的收付实现制在进行传统简单业务核算时其弊端并没有明显的凸显,但是随着经济业务的复杂化和经济交往的快速化,这种核算手段已经无法适应事业单位发展诉求。在这种情况下,有必要讨论权责发生制在事业单位会计核算中具体应用及当前会计核算的现状,提高事业单位会计核算能力,逐步加强资金使用效率和能力。
With the gradual improvement of the economic conditions in our country and the continuous improvement of the infrastructure capacity, the market economy has played an extremely important role in economic activities. With the economic development in our country entering a new normal, the reform of the system has sneaked into the Sham Shui Po area, putting tremendous pressure on the accounting of public institutions. However, with the complication of economic business and the rapid economic exchanges, such means of accounting have been unable to adapt to the development demands of institutions. Under such circumstances, it is necessary to discuss the concrete application of the accrual basis in the accounting of public institutions and the current status of accounting in order to improve the accounting ability of public institutions and to gradually enhance the efficiency and ability of capital utilization.