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事业单位的资金来源主体是政府预算资金,其会计的目标、内容和方法都不同于企业会计。分析事业单位会计制度的执行现状,探讨事业单位会计存在的问题,在此基础对提出相关的问题的解决方法和完善事业单位会计制度的策略,能够提高事业单位会计质量和经济效益。
The main source of funding for public institutions is the government budget funds, the accounting objectives, content and methods are different from corporate accounting. This paper analyzes the current situation of the implementation of the accounting system in public institutions and discusses the problems existing in the accounting of the public institutions. Based on this, it is possible to improve the accounting quality and economic benefits of public institutions by proposing solutions to the relevant problems and improving the accounting system of public institutions.