事业单位会计报表存在的问题及改进建议

The Problems in the Accounting Statements of Public Institutions and the Improving Methods

近年来财政部进行了五项财政改革,旧的《事业单位会计制度》已经不适应事业单位的发展,《事业单位财务规则》(征求意见稿)的出台,对于事业单位来说是一件划时代的事情。虽然新的征求意见稿与旧的《事业单位财务规则》相比有完善之处,但会计报表方面仍存在一些问题。文章通过对会计报表中的资产负债表、收入支出表、是否编制现金流量表及附注存在的一些问题进行分析,并提出一些改进建议。

In recent years, the Ministry of Finance was put on five fiscal reform, the old ＂Public Accounting System＂ has not suited to the development of institutions, the born of the＂ Financial Rules of Public Institutions＂ （draft） is a landmark thing for public institutions. The new draft, compared with the old one, does have perfections, however, the financial statements still have some problems. The article analyzes the existing problems on the financial statements of the balance sheet, income statements whether work out the cash flow statement and annotations, thus proposes some improvement suggestions.