关于事业单位实行权责发生制的思考

The Thinking of Carrying out the Financial managing System for the Rights and Duties

目前,我国的各项会计准则与财务制度正陆续与国际接轨。行政事业单位要实现对财政资金的有效控制,提高财务信息质量,就应对现有的会计核算方法进行改革。

At present, all kinds of accounting principles and financial systems are getting more and more similar With the international advanced ones. The units of administrative enterprise should reform the present accounting methods in order to realize the effective central of the financial fund ,and improve the quality of the financial information .This article is mode to discuss the problem of making use of the financial managing system for the rights and duties.