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新《预算法》明确规范了现行事业单位会计核算体系在法规体系、会计主体、核算的一般原则、会计要素、记账方法、会计等式以及收支核算方法上都做了较大调整,在客观上对保持预算会计体系的完整统一和新旧制度相衔接上起了很大作用,其主要是对事业单位会计核算方法进行反映。然而随着我国经济体制的不断改革,事业单位会计核算中一些弊端日益显现。文章主要从事业单位会计核算中存在的问题为切入点,指出事业单位会计工作面临的主要问题,强调了解决新《预算法》下解决事业单位会计核算问题的紧迫性与必要性,并随之提出了解决事业单位会计核算的具体应对措施。
The new “Budget Law” clearly stipulates that the accounting system of the current public institution has been greatly adjusted in the legal system, the main body of accounting, the general principles of accounting, the accounting elements, the accounting method, the accounting equation, and the method of calculating revenue and expenditure. Objectively speaking, it has played a significant role in maintaining the integrity of the budget accounting system and linking the old and new systems. The main objective is to reflect the accounting methods of public institutions. However, with the continuous reform of China’s economic system, some shortcomings in the accounting of public institutions have become increasingly apparent. The article mainly deals with the problems existing in the accounting of business units as the breakthrough point, points out the main problems that the accounting units of the institutions are confronted with, and emphasizes the urgency and necessity of solving the accounting problems of the institutions under the new “Budget Law” Proposed to solve the accounting unit of specific measures to deal with.