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事业单位收支统筹会计改革是我国事业单位管理方式上的一次重大改革,是对传统方法的一次全新的变革,将全面准确地反映事业单位收支活动。本文首先探讨了事业单位收支统筹会计的主要内容,论述了事业单位收支统筹会计存在的问题,然后提出了相关的优化对策:加强收支统筹的宣传、加强机构和编制的改革、修订单位会计核算基础和加强财会人员的学习培训。
Institutional Revenue and Expenditure The overall accounting reform is a major reform in the management of public institutions in our country. It is a brand-new change to the traditional method and will comprehensively and accurately reflect the revenue and expenditure activities of public institutions. This article first explores the main contents of the fiscal revenue and expenditure accounting, discusses the problems existing in the fiscal revenue and expenditure accounting, and then puts forward the relevant optimization measures: to strengthen the publicity of revenue and expenditure, strengthen the reform of institutions and compilation, Accounting basis and strengthen the learning and training of accounting personnel.