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进入新时期以来,随着我国经济与社会不断发展,在此背景下事业单位财务因此而面临着改革的局面。而在这之中,权责发生制在使用单位会计工作中地运用就是改革的重点内容之一。然而受多方面因素所影响,目前不少事业单位会计中权责发生制地运用中普遍存在着一些问题,这就在很大程度上制约着会计地有效开展。有鉴于此,本文在基结合笔者研究及工作实践基础上,主要对事业单位会计运用中引入权责发生制出现的问题,并探究在会计核算中有效运用权责发生制的对策。
Since entering the new era, with the constant development of economy and society in our country, the financial affairs of public institutions is facing the situation of reform under this background. In the meantime, accrual system is one of the key contents of reform in the use of unit accounting work. However, influenced by many factors, at present, there are some problems in the system of accruals and accruals in the accounting of many institutions, which restrict the effective implementation of accounting to a great extent. In view of this, on the basis of the author’s research and work practice, this paper mainly introduces the issue of the accrual of accrual basis in the accounting application of public institution, and explores the countermeasure of effectively using accrual accrual in accounting.