事业单位会计制度改革的研究

Research on Institution Accounting System Reform

国际上以英国、法国、美国为代表的欧美国家在政府会计方面已经采用了先进的会计核算方法,中国政府会计改革也已经启动。事业单位会计制度改革是政府会计改革的重要组成部分,其存在的问题、改革方向和改革现状的研究受到日益关注,通过改革能够更好地服务于部门预算,进而更好地服务于整个国家的管理。

International examples as English, France, the United States has adopted the advanced method of accountant business accounting in government accounting. Government accounting reform inChina has also been activated. Institution accounting system reform is an important part of the reform of government accounting. The existing problem, reform direction and the research of reform situation havebeen paid more and more attention. Through reform we can better serve the department budget, so as to better serve the state management.