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随着全球化经济迅猛发展以及在会计环境变革作用背景下,事业单位为了顺应时代经济发展、科技创新的发展进程所需的时势要求及需求采取了集中会计核算,并且在很大程度上取得了长足进步。但与此同时,随着时势要求所需、及诸多客观因素存在,事业单位会计主体在会计核算发展进程中还存在不少问题。鉴于此,本文分析了当前会计主体会计集中核算存在的首要问题,并与之提出强化事业单位会计行为主体核算的必要举措。
With the rapid development of the global economy and the changing role of the accounting environment, public institutions have taken centralized accounting in response to the time-consuming demands and needs of the economic development of the times and the development of science and technology innovation, and to a large extent achieved Make progress. However, at the same time, with the requirements of the current situation and many objective factors, there are still many problems in the process of accounting development in institutional public accountants. In view of this, this paper analyzes the primary problems existing in accounting accounting of current accounting subjects and puts forward the necessary measures to strengthen the accounting accounting of accounting entities.