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随着社会的发展,我国的财政体制不断的改革,从而促使了各大企业的飞速发展,因此原有的会计体制已经不能满足企业发展的需要,从使而会计制度的改革势在必行。我国的会计体系分为预算会计体系和企业会计体系两大分支。而预算会计体系有包含了财政预算和行政预算两种预算方式,自从事业单位会计与行政单位会计分开的会计制度,国家正式颁布了事业单位会计制度,从根本上促进了我国事业单位会计制度的提高和完善,但是,就目事业单位会计制度而言,还是存在少数不合理的地方,本文通过对我国事业单位现有会计制度主要内容进行深入探究剖析,并找出问题解决问题,为以后改革事业单位会计制度做出一定的参考。
With the development of society, the continuous reform of China’s financial system has led to the rapid development of major enterprises. Therefore, the original accounting system can no longer meet the needs of the development of the enterprise, and the reform of the accounting system is imperative. China’s accounting system is divided into two major branches of the budget accounting system and enterprise accounting system. The budget accounting system includes budget and administrative budget of two budget methods, accounting and administrative units since the accounting unit separate accounting system, the state formally promulgated the accounting system of public institutions, and fundamentally promoted the accounting system of public institutions in China However, there still exist a few unreasonable places in terms of the accounting system of public institutions. Through the thorough investigation and analysis of the main contents of the existing accounting system in our country, this paper finds out the problems to be solved and provides the theoretical basis for the future reform Institutional accounting system to make some reference.