现行事业单位会计准则存在的问题及改进措施

The Questions Of Current Institutions Accounting Standards and the Improved Measures

随着市场经济的不断发展,我国各经济组织的业务发生了很大的变化,对会计活动提出新的要求。现行事业单位会计准则制度本身存在的缺陷是事业单位会计改革的主要原因。改进事业单位的会计工作,对促进事业单位会计工作的发展具有一定的意义。

As continuous development of market economy, the business of Chinese various economic organizations has undergone great changes, thus requirements to accounting have changed. The defects of current Institutions accountancy standard is a main reason of reformation to institutions accountancy . There are some significances to the improvement of institution accouting work and promotion of the development to institution accouting field.