关于事业单位会计制度改革的思考

Thoughts on Accounting System Reform in the Institutions

摘要:

随着国家财政体系改革的深入，现行的事业单位会计制度在诸多方面已经难以适应事业单位发展的需要，有些甚至在很大程度上制约了其发展，因此事业单位的会计制度面临着改革的迫切性和必要性。该文主要分析了现行事业单位会计制度存在的主要问题，并进一步提出了完善事业单位会计制度改革的建议。

Abstract:

Accompanying with the national financial system reform, the existing accounting system in many institutions can not meet the demand of development in these units. Some even have restricted its development in a large extent. Thus, it is very urgent and necessary to reform the accounting system in institutions. In this paper, major problems occurred in the current accounting system in institutions are analyzed, and suggestions for improving the accounting system reform in institutions are put forward as well.