关于事业单位会计制度改进措施的探讨

The Improvement Measures on Accounting System in Institution

目前事业单位与市场之间的关系越来越密切,现行的事业单位的会计准则和制度随着经济体制的不断深化变化逐渐凸显出不足和局限性,如:设置的会计科目不够准确;事业单位目前的核算基础是收付实现制,存在一定程度的问题;通过对固定资产进行的会计核算不能准确真实的反映事业单位资产管理的状况;由于会计报表不能准确到位的反映信息导致反映企业财务状况不够全面等。本文结合自身工作的经验,探讨了一些会计制度需要改进的方面。

The relationship between the institution and the market is close increasingly. The existing accounting standards and the system of institution gradually highlights its shortcomings and limitations with the further change of economic system, such as the accounting subjects are not accurate enough, there are many problems in the accounting system, the accounting to value the fixed assets can not accurately reflect the institution＇s financial situation. Combined with the working experience, the paper discusses the improvement of accounting system.