摘要
随着社会主义市场经济的不断发展,事业单位改革的不断深入,我国现行的事业单位会计制度越来越不适应社会形势发展的需要,进行事业单位会计制度改革已刻不容缓。该文以现行事业单位会计制度中的缺陷为切入点,分析会计制度中存在的主要问题,提出了改进事业单位现行会计制度的几点建议。
Along with the constant developing of our socialistic market economy and the deepening of the reform of institutions,the existing accounting system for public institutions can＇t meet the development needs of social situations.The reform of accounting system is urgent.This article takes the present Institution accounting system＇s defect as a breakthrough point,and analyzes the main problems which exist in the accounting system,and put forward a few suggestions about the reform of accounting system in public institutions.
出处
《集宁师专学报》
2010年第3期93-96,共4页
Journal of Jining Teachers College
关键词
事业单位
会计制度
收付实现制
权责发生制
public institutions
accounting system
cash basis of accounting
accrual basis of accounting
