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在会计核算中,事业单位会计核算侧重于为政府及其主管部门服务,反映和监督事业单位的预算执行情况。但是事业单位走向市场,参与竞争后,事业单位的会计制度已经不能适应事业单位发展的需要。同时当前我国企业会计制度的快速发展,给事业单位会计制度提出了挑战也带来了发展的机遇。本文首先对事业单位会计制度的内容与事业单位现行会计核算模式存在的问题进行了详细阐述,然后提出了相应的对策。
In accounting, the accounting of public institutions focuses on serving the government and its competent authorities, reflecting and supervising the implementation of the budget of public institutions. However, when PSUs go to the market and participate in competition, the PSUs of the PSUs can no longer meet the needs of PSUs. At the same time, the rapid development of the current accounting system in our country brings challenges to the accounting system of the institutions and opportunities for development. This article first elaborates on the contents of the accounting system in public institutions and the problems in the current accounting mode in public institutions, and then puts forward corresponding countermeasures.