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建国以来,按照我国计划经济管理的需要,事业行政单位制定一系列分行业、分部门的统一会计核算制度,作为事业行政单位会计核算的规范。这些会计制度,对发展、贯彻党和国家各个时期的经济方针、政策,加强经济核算,提供会计信息,都起了一定的作用,这是必须充分肯定的。但是随着经济体制改革的不断深入,社会主义市场经济的不断发展和完善,上述会计制度日益暴露出它的局限性和不适应性。目前,全国各类事业单位,其经济活动和运行机制都发生很大变化,主要表现在: 1.各类事业单位几乎都面向市场开展业务,各种有偿服务在不断扩大,事业收入显著增多,多渠道筹集
Since the founding of the People’s Republic of China, in accordance with the needs of planned economic management in our country, the administrative departments for business undertakings have formulated a series of unified accounting systems for industries and sub-sectors as the standard for the accounting of administrative units. These accounting systems play a certain role in developing and implementing the economic policies and policies of the Party and the state in various periods, strengthening economic accounting, and providing accounting information. This must be fully affirmed. However, with the deepening of the reform of the economic system and the continuous development and improvement of the socialist market economy, the above accounting system has increasingly exposed its limitations and incompatibilities. At present, all kinds of public institutions in the country have undergone great changes in their economic activities and operational mechanisms. They are mainly manifested in the following aspects: 1. Almost all kinds of public institutions carry out their business in the market, various kinds of paid services are constantly expanding, their business incomes have increased remarkably, Multi-channel raise