论文部分内容阅读
随着我国事业单位改革的进行,事业单位必须注重成本核算,使收支内容和项目多样化,要一改过去只讲究现金收付,逐渐向现金收付与资金使用效率并重的目标发展,而且在核算内容上也出现了许多新情况,这就导致现行的事业单位会计制度显现了许多弊端。因此,在事业单位分类改革的趋势下,从会计制度入手,研究我国社会公益类事业单位会计改革具有其必要性和现实意义。
As the reform of our country’s public service units progresses, the public institutions must pay attention to cost accounting and make the contents and items of revenue and expenditure diversified. We must change the past development of paying attention to cash receipts and disbursements and gradually paying equal attention to cash receipts and payments and the efficiency of fund use. Many new situations have emerged in the accounting content, which has led to many drawbacks in the current public accounting system. Therefore, under the trend of taxonomy reform in public institutions, starting from the accounting system, it is necessary and practical to study the accounting reform of social public welfare institutions in our country.