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对事业单位而言,其主要的资金来源是政府预算所提供的资金,由于其特殊的资金来源渠道,因而,从会计的目标到内容直至方法都完全与企业会计相异。本文主要是从事业单位会计制度的现状入手来探讨事业单位在会计管理以及核算、预算等方面存在的问题,进一步提出有效的解决方案,达到优化和完善事业单位会计制度的目的。对于以上种种问题的讨论分析,一方面有助于提高事业单位的经济效益,另一方面有助于提高会计质量。
For public institutions, the main source of funding is the funds provided by the government budget. Due to their special sources of funding, the accounting objectives and contents up to and including the methods are totally different from the accounting of enterprises. This article is mainly from the status quo of the accounting system to start with the business unit accounting management and accounting, budget and other aspects of the problem, and further propose effective solutions to optimize and improve the accounting system of public institutions purposes. For all the above discussion and analysis of issues, on the one hand help to improve the economic efficiency of public institutions, on the other hand help to improve the quality of accounting.