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事业单位同经济市场间的联系随着我国市场经济发展脚步的不断迈进变得越来越密切,事业单位会计制度向企业化转变是经济体制变革下的必然趋势,同时也是事业单位在新时期谋求发展的必然要求。事业单位新会计制度在会计科目设置、会计报表编制以及业务核算等方面都有了改进,为更好地推进和落实事业单位新会计制度,实现企业化,本文就相关问题进行了分析和探讨。
Institutions and economic markets as the pace of market economy in China continue to move forward with the pace of becoming more and more close, the institutional changes in the accounting system to institutionalized the inevitable trend of economic restructuring, but also the institutions seeking in the new era The inevitable requirement of development. The new accounting system of public institutions has been improved in terms of the accounting subjects, the preparation of accounting statements and business accounting. In order to promote and implement the new accounting system of institutions and realize the enterpriseization, the paper analyzes and discusses related issues.