对事业单位会计核算制度改革的几点认识

Views of Reforms of Accountant Reflecting System in Institutional Units

本文就事业会计改革，谈几点认识：第一，事业财务改革具有客观性和必然性；第二，对事业会计改革主要内容的理解和体会，面对这场预算会计改革，对事业单位会计人员和财会机构将是一场挑战。

With the development of the economic system reform in our country, budgetaccounting reform has been in progress. Two points are expounded in the article: One is theobjectivity and the inevitability of the budget accounting reform, and the other is the maincontent of the reform.