关于我国事业单位会计制度改革的几点思考——借鉴《民间非营利组织会计制度》

Think Deeply about the Reform of State-Owned Non-Profit Enterprises Accounting System of our Country——by Study the the Accounting System of Civil Non-Profit Enterprises

在我国财政改革过程中,预算会计制度的改革是其中一项重要的内容,而事业单位会计制度的改革由于其涉及面广、改革难度大,更是引起理论界和实践界的广泛关注。从事业单位和民间非营利组织的共性出发,以新颁布执行的《民间非营利组织会计制度》为依据,借鉴其中的有益成分,对我国事业单位会计制度的改革提出建议,内容涉及会计核算基础的选择,会计核算原则的充实,会计要素的改革,会计报表的完善等。

The reform of budget accounting system is an important content in the financial reform course of our country, and the reform of state - owned non - profit enterprises accounting system has been noticed by theoretical circle and practice circle for its wide involving and its difficulty. This paper is engage in the similar between the state - owned non - profit enterprises and the civil non - profit enterprises. Based in 《the accounting system of civil non - profit enterprises》 this paper suggest to learn its benefit and reform the state - owned non - profit enterprises accounting system, the content is eoncomed with the selection of accounting foundation, the improvement of accounting principles, the reforms of accounting factors and the accounting reports.