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本文从宏观和微观的角度分析了目前我国事业单位财务会计存在问题,并提出了一系列改进措施。随着我国社会主义市场经济的发展,我国的会计制度发生了一系列的变革,特别是2000年颁布实施的《会计法》、2001年颁布实施的《企业会计制度》及相关的具体准则,以及2006年2月15日发布的新的《企业会计制度》,更进一步完善了与我国国情相适应并与国际惯例相协调的企业会计法规体系。在新形势下,事业单位财务活动领域出现了许多新情况、新问题,深化事业单位财务改革势在必行。
This article analyzes the current problems of financial accounting in our country from macrocosmic and microcosmic perspectives and puts forward a series of improvement measures. With the development of the socialist market economy in our country, a series of changes have taken place in the accounting system in our country, in particular the Accounting Law promulgated in 2000, the Accounting System for Business Enterprises promulgated in 2001 and related specific guidelines, and The new “Accounting System for Business Enterprises” promulgated on February 15, 2006 has further improved the system of corporate accounting regulations that is compatible with China’s national conditions and coordinated with international practices. Under the new situation, many new situations and new problems have emerged in the financial activities of public institutions, and it is imperative to deepen the financial reform of public institutions.