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浅议我国事业单位会计准则
摘要
我国的事业单位主要包括各级党政机关,教科文卫,以及新闻出版、体育、环境监测、城市建设等等,此外,还有一些机关的附属机构和法律服务所等。随着我国经济体制改革不断深入发展,到如今十八大对加快转变市场经济体制发展方式做出了新要求,社会主义经济制度与市场的联系越来越紧密,事业单位的会计环境也随之发生了较大变化,使得我国现行的事业单位会计准则和制度已经不能适应事业单位会计核算和业务发展的需要,现行的事业单位会计制度于十年前制定,不可避免的无法满足解决新问题的需要,且存在多处交叉重叠和漏洞,准则的不统一不规范,容易给事业单位的正常运作带来较大影响。因此,我国会计准则制定人员应在结合我国实际和中国特色的基础上,充分借鉴国际经验,构建新时代下的政府与非营利组织会计准则。本文就试着对于构建我国事业单位可行的会计准则提出一些思路。
【关键词】事业单位会计准则新时代构建
Abstract
China's institutions mainly includes the party and ans at all levels, education, and the press and publication, sports, environmental monitoring, urban construction, etc., in addition, there are some authority of subsidiary institutions and legal services, etc. As China's economic system reform deepening development, to now eighteen to accelerate transformation of the market economy development mode to make the new requirements, the socialist economic system and market are increasingly linked, the institution accounting environment has undergone great changes, making the current institution accounting standards and system already can not adapt to the institution accounting and business development needs, the current institution accounting system formulated in ten years ago, inevitable can't satisfy the need of solving new problems, and the existing overlap and loopholes, criterion of disunity is not standard, easy to institutions with great influence on the normal operation. Therefore, our country accounting standards establishing personnel should be bination with the reality of our country and on the basis of Chinese characteristics, fully USES international experience for reference, and set up a new era of government and non-anization accounting standards. This paper will try to construct our country institution feasible accounting standards puts forward some ideas.
Keywords:Public Institution Accounting Standards The New Age Construction
目录
中文摘要
Abstract
一、事业单位概述 1
(一)事业单位概念 1
(二)事业单位特征 1
二、我国事业单位会计体系现状 1
三、中美非营利组织会计制度对比 2
(一)经济业务范围对比 2
(二