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随着我国社会主义市场经济的不断发展和完善,我国事业单位承担的基本职能无论是在形式上、内容上,还是在方法上都发生了重大改变。这在很大程度上增加了事业单位预算工作的难度,更对事业单位既定目标的实现造成了影响。面对新形势、新问题,事业单位必须与时俱进、把握时机,在预算会计制度改革的新形势下寻找应对的策略。本文将对我国事业单位预算会计制度的改革中存在的问题进行分析,并找到具体的对策。
With the constant development and improvement of our socialist market economy, the basic functions undertaken by our institutions have undergone major changes in form, content and methodology. This has greatly increased the difficulty of the budgetary work of public institutions, but also has an impact on the achievement of the stated objectives of public institutions. Facing the new situation and new problems, the institutions must keep pace with the times, seize the opportune moment, and find strategies to deal with them in the new situation of the reform of the budget accounting system. This article will analyze the existing problems in the reform of the budget accounting system in our country, and find out the concrete countermeasures.