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事业单位的会计制度属于预算会计的一部分,事业单位的财务人员在对事业单位进行会计核算工作时则应该与其它单位的会计核算工作一致,遵守与其相关的法律法规及《会计准则》的规定。事业单位的会计制度在实际应用的过程中不仅规范了其自身的会计核算、帮助其加强了账务管理等相关的工作,还推动了与事业单位相关的会计职能的发展。但是,改革开放以来,社会正在发生着巨大的变化,与之相应的经济环境和会计环境也正随之变化,现在广泛使用的会计制度已经难以满足现在经济环境的需求。所以,我们需要对现行会计制度的一些规定加以改进。本文旨在根据在实践工作中遇到的一些问题,结合目前正在使用的事业单位会计制度提出一些需要加以改进的意见。
The accounting system of a public institution belongs to the part of budget accounting. The financial personnel of a public institution should be consistent with the accounting work of other units when conducting accounting work on the public institutions, and comply with the relevant laws and regulations and the provisions of the Accounting Standards. In the process of practical application, the accounting system of the public institution not only regulated its own accounting, helped strengthen its related work such as accounting management, but also promoted the development of accounting functions related to public institutions. However, since the reform and opening up, great changes have taken place in the society. Corresponding economic and accounting environments are also changing. Nowadays, the widely used accounting system has been unable to meet the needs of the current economic environment. Therefore, we need to improve some of the provisions of the current accounting system. This article aims to put forward some suggestions that need to be improved according to some problems encountered in practical work and in combination with the current accounting system of public institutions that are being used.