新会计制度背景下事业单位会计核算优化构想

Optimization conception on accounting work of public institutions under the background of new accounting system

新会计制度下事业单位会计核算工作存在一些问题,思想认知滞后,会计核算方法和队伍力量无法满足新会计制度的要求,会计核算制度缺乏系统性。新会计制度对事业单位会计核算工作产生的影响主要体现在对核算内容方面产生的影响,对会计信息方面产生的影响,对财务报表方面产生的影响。对事业单位在新会计制度背景下开展会计核算工作提出了一些建议,如提高会计核算水平,转变传统的财务工作理念,分析财务报表,构建会计核算体系。

Under the new accounting system,there are some problems in the accounting work of public institutions,such as the lag of ideological cognition,the inability of accounting methods and team strength to meet requirements of new accounting system,and the lack of systematic accounting system.The impact of new accounting system on accounting work of institutions is mainly reflected in the impact on accounting content,the impact on accounting information and the impact on financial statements.Suggestions are put forward for public institutions to carry out the accounting work under the background of new accounting system,such as improving the level of accounting,changing traditional concept of financial work,analyzing financial statements,and building accounting system.