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我国的事业单位是一种组织机构形式,同时也是计划经济体制下这一项极为重要的产物。近年来受单位改革深入的影响,我国的事业单位中所负责的业务范围以及业务量也在逐渐增大,特别是对外投资方面的业务。但是针对现阶段状况看来,因为我国事业单位中的对外投资核算制度缺乏完善,其中也有一些缺陷,这也制约了事业单位中对外投资的发展。文章针对事业单位对外投资核算制度中存在的缺陷,提出了一些建议,并对缺陷进行了分析,希望能够为事业单位投资核算工作带来一定的帮助。
Our institution is an organizational form and an extremely important product of the planned economy. In recent years, due to the in-depth reform of the unit reform, the business scope and business volume in our country’s public institution units are also gradually increasing, especially in the overseas investment business. However, for the current stage of the situation, it seems that the imperfect system of outward investment accounting in our institutions causes some defects, which also restricts the development of overseas investment in public institutions. This article puts forward some suggestions for the defects in the system of public investment accounting of public institutions, and analyzes the defects, hoping to bring certain help to the investment accounting of public institutions.