论文部分内容阅读
在当前国际国内市场竞争日趋激烈的新形势下,进行事业单位会计改革具有十分重要的意义。文章首先针对事业单位会计准则和会计制度存在的问题进行研究,然后探讨了事业单位会计改革的主要途径,主要包括:积极支持国家针对事业单位出台的政策,事业单位会计改革必须对准则和制度层次的差别认真区分,促进权责发生制的有效实行这三个方面。
Under the current situation of increasingly fierce international and domestic market competition, it is of great significance to carry out accounting reform in public institutions. The article first studies the existing problems of the accounting standards and the accounting system in public institutions, and then discusses the main ways of the accounting reform in public institutions, including: actively supporting the national policies and institutions for the introduction of institutions, the accounting reform of public institutions must be guidelines and institutional levels Make a serious distinction between the differences and promote the effective implementation of accruals in these three areas.