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随着社会主义市场经济的发展进步,就整体而言,我国的事业单位会计制度改革,尤其是在会计审核方面很大程度上有了明显的进步和改善。但是随着社会的不断发展进步,财政管理体系的改革步伐也逐步加快,现行事业单位会计制度当中存在的缺陷与问题逐渐凸显了出来。笔者结合多年的会计工作经验,以辽源地区卫生局的财务管理工作为背景,以小见大,具体而透彻的分析现阶段事业单位会计制度改革存在的一系列问题,并提出相关的解决方案和对策。
With the development and progress of the socialist market economy, as a whole, the reform of the accounting system in our country has made significant progress and improvement to a large extent, especially in the accounting review. However, with the continuous development of society, the pace of reform of the financial management system has also been gradually accelerated. The existing defects and problems in the current institutional accounting system have gradually become apparent. The author combines many years of accounting work experience to the Liaoyuan District Health Bureau of the financial management as the background to small see the big, concrete and thorough analysis of the current institutional accounting system reform a series of problems and put forward the relevant solutions and Countermeasures.