论文部分内容阅读
近年来,由于社会环境发生了较大变化,市场经济体制日趋规范,各项法律法规尤其税收政策不断健全和完善,而事业单位会计规则和制度分别于1997、1998年开始实施后就未再有改进。这对当前事业单位会计核算工作提出了更高的要求,而且也揭示出现行事业会计核算制度的一些不足和弊端。此文就在实际工作中遇到的问题,从适应缴纳企业所得税的要求和事业单位会计科目的设置上应充分体现公正、公平税负原则两方面作出分析,并提出修订事业单位财务规则、会计准则、会计制度的相关改进设想。
In recent years, due to the great changes in the social environment, the market economy has become more and more standardized, all laws and regulations, especially tax policies, have been continuously improved and perfected. However, the accounting rules and systems of public institutions have not been re-established since they were implemented in 1997 and 1998 Improve. This put forward higher requirements for the accounting work of the current public institutions, but also revealed some shortcomings and drawbacks of the current accounting system for business operations. This article on practical problems, from the requirements of corporate income tax to meet the requirements and the establishment of accounting subjects should fully reflect the principle of fair and equitable tax aspects of both the analysis and proposed amendments to the financial rules of institutions, accounting Guidelines, accounting system related to improve the assumptions.