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随着我国公共财政制度改革的深化,事业单位改革进入新的阶段。事业单位将分为行政性、生产经营性、公益性三类。公益性的事业单位的产权关系结构将从单一化向多元化转变,事业单位会计作为维护产权秩序的重要工具,其问题已经影响事业单位改革的深化。本文分析现行事业单位会计制度的问题与事业单位改革对会计的需求,提出关于促进事业单位改革的单位会计改革建议。
With the deepening of the reform of public financial system in our country, the reform of public institutions has entered a new stage. Institutions will be divided into administrative, production and operation, public welfare three categories. The structure of property rights relations of non-profit public institutions will shift from simplification to diversification. Institutional accounting, as an important tool for maintaining the order of property rights, has already affected the deepening reform of public institutions. This article analyzes the current accounting system of public institutions and the reform of public institutions for the accounting needs, put forward on the promotion of public institutions to reform the unit accounting reform proposals.