论预算会计制度改革对事业单位会计的影响

The Influence of the Reform of Budget Accounting System on the Accounting of Public Institutions

文章首先对预算会计制度改革的主要内容进行了简单介绍,然后以对事业单位会计工作实践的影响为切入点,分析了预算会计制度改革对事业单位会计的主要影响,最后提出了预算会计制度改革视域下事业单位会计工作的优化路径,包括推动事业单位经济业务流程的规范化发展、建立健全各项管理制度体系、持续强化会计工作的信息化建设力度、依托培训教育实现事业单位会计工作队伍建设的与时俱进,旨在实现事业单位会计工作的升级。

This paper firstly briefly introduces the main contents of the budget accounting system reform,then analyzes the main impact of the budget accounting system reform on the accounting work of public institutions from the impact on the accounting practice of public institutions,and finally puts forward the optimization path of the accounting work of public institutions from the perspective of the budget accounting system reform,including promoting the standardized development of economic and business processes of public institutions,establishing and improving various management systems,continuously strengthening the information construction of accounting work,relying on training and education to keep pace with the times in the construction of accounting team of public institutions,so as to realize the upgrading of accounting work of public institutions.