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近年来我国社会快速发展,市场经济体制也日益完善,在这种社会背景下,原有的会计制度已经无法满足时代形势,所以,要及时革新和调整行政事业会计制度。行政事业单位作为市场主体,面临激烈的市场竞争,而若要提升自身的市场竞争力,就必须提升财务管理水平,强化会计制度建设。本文首先分析了行政会计制度中存在的问题,即会计基础薄弱、财务报告系统存在缺陷、收付实现制存在不适应性等。在此基础上加强对固定资产的管理、完善财务报告体系、加强捐赠核算管理等方面,探究了行政事业会计制度的完善策略。以求完善我国行政职业单位的会计制度,进而提升我国行政事业单位的市场竞争力。
In recent years, with the rapid social development in our country and the increasingly perfect market economy system, under the social background, the original accounting system can no longer meet the needs of the times. Therefore, we need to timely reform and adjust the accounting system for administrative activities. As the main body of the market, administrative institutions are faced with fierce market competition. To enhance their market competitiveness, they must improve the level of financial management and strengthen the construction of accounting system. This article first analyzes the existing problems in the administrative accounting system, that is, the weak accounting foundation, the defects of the financial reporting system and the incompatibility of the payment receipt and payment system. On the basis of this, we should strengthen the management of fixed assets, improve the financial reporting system and strengthen the management of donation accounting, so as to explore the strategy of perfecting the administrative accounting system. In order to improve the accounting system of administrative occupations in our country, and then enhance the market competitiveness of administrative units in our country.