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随着社会主义市场经济的快速进步,随之暴露出许多我国事业单位会计准则实施中的缺点。在我国,事业单位也属于国家机关编制一类,是具有公益性质、为社会提供公共服务的组织,其财政及其他单位拨入的资金主要不以经济利益的获取作为回报。本文主要通过对我国现有事业单位会计制度的分析,结合我国社会发展和市场需求现状,对事业单位的会计改革提出一些意见。
With the rapid progress of the socialist market economy, many shortcomings in the implementation of the accounting standards of public institutions in China have been exposed. In our country, PSUs also belong to the category of state organs. They are organizations that have the nature of public welfare and provide public services to society. The funds allocated by their financial and other units are mainly not rewarded in return for obtaining economic benefits. This article mainly through the analysis of the accounting system of the existing public institutions in our country, combined with the current situation of social development and market demand in our country, put forward some opinions on the accounting reform of the institutions.