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随着社会经济的发展和时代的不断进步,社会主义市场经济正在处于一个转型的过程中。事业单位的体制改革是我国社会主义市场经济体制改革中的重头戏,经济环境的不断变化对事业单位的各项制度提出了更高的要求,因此在事业单位的体制改革中会计体制改革最先拉开了序幕。目前,我国事业单位所实施的会计制度还不是很完善。鉴于此,笔者在文中主要分析了现行的事业单位会计制度存在的问题,以及从多角度出发探讨了我国事业单位的会计制度改革策略,旨在可以为我国的事业单位会计制度改革指明方向。
With the social and economic development and the continuous improvement of the times, the socialist market economy is in the process of transformation. Institutional reform is the highlight of China’s socialist market economic system reform, the changing economic environment of the institutions of the various systems put forward higher requirements, so in the institutional reform of the accounting system reform first pull Kicked off. At present, the accounting system implemented by our institutions is not yet perfect. In view of this, the author mainly analyzes the existing problems in the accounting system of public institutions in this paper, as well as discusses the accounting system reform tactics of our country from a multi-angle, aiming at pointing out the direction for the reform of the accounting system in our country.