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原有的建立在计划经济体制下的事业单位会计管理体制无法与市场经济相适应,为此,对于事业单位会计管理体制改革的必由之路就是企业化管理,其实施已是势在必行。为此,针对原有企业化事业单位会计管理企业化的弊端,本文提出了全面变革企业化管理的事业单位会计的核算基础、设置合理有效的会计账户、建构合理的、行之有效的成本核算模式和建立企业化管理的固定资产核算模式等措施。
The original accounting management system of public institutions established under the planned economy system can not meet the requirements of the market economy. Therefore, the only way to reform the accounting management system of public institutions is to manage the enterprises. Its implementation is imperative. Therefore, in view of the malpractice of the accounting management of the former enterprises and institutions, this paper puts forward the accounting basis for the change of the enterprise management in an all-round way, setting up reasonable and effective accounting accounts, constructing a reasonable and effective cost accounting Model and the establishment of enterprise management of fixed asset accounting and other measures.