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作为我国经济市场的一个重要组成部分,事业单位对于促进国家经济发展起着不可或缺的作用。和一般的企业单位不同,事业单位一般都是有国家设置的为人们提供公共服务的机构。在事业单位中,会计核算是单位开展会计工作的基础,会计核算的质量会直接影响到事业单位会计管理工作的开展。良好的会计核算可以提高事业单位的会计管理水平,从而提高单位的财务管理水平,对于事业单位的良性发展有着极其重要的作用。本文将在新的《事业单位会计制度》条件下,分析了当前事业单位会计核算存在的问题,并且根据实际情况提出了一些实质性的建议与改进措施。
As an important part of China’s economic market, public institutions play an indispensable role in promoting the country’s economic development. Different from general business units, public institutions are generally agencies that provide public services to people set by the state. In public institutions, accounting is the basis for the unit to carry out accounting work, the quality of accounting will directly affect the institution’s accounting management. Good accounting can improve the accounting management of institutions, thereby improving the unit’s financial management level, for the sound development of institutions have an extremely important role. This article will analyze the existing problems in the accounting of public institutions under the new “Institutional Accounting System”, and put forward some substantive suggestions and improvement measures based on the actual situation.