毕业论文-新预算法对我国事业单位会计改革的影响.docVIP

新预算法对我国事业单位会计改革的影响 2011级 会计学 会计四班 指导教师： 摘 要：近年来，根据国家审计署审计的报告披露的情况来可以看出，预算违纪违法的现象屡禁不止，致使预算本应有的权威性受到很大的损害，这无不与现行的预算法存在的诸多缺陷相关。由于预算法素有“经济宪法”的称呼,不仅对中央的财政税收体制以及行政方面的管理有着深远的影响，而且对地方基层政府也同样影响重大，其结果也将会影响到事业单位。因此，修改预算法，完善预算法律制度，迫在眉睫，这也是新预算法出台的必要性。与此同时，随着我国经济的发展以及市场经济体制的不断改进和发展，我国也在逐渐加强预算会计改革。事业单位会计是预算会计体系的重要组成部分，这就对事业单位的会计工作不断地提出新的要求。由于事业单位会计改革相对复杂，有关该问题的研究就显得越来越重要。事业单位也是我国的经济和社会管理的重要组成部分之一，对于稳定社会和促进社会的发展有着十分重要的作用。同时，由于事业单位面临严峻的竞争形势，推进事业单位会计改革具有十分重大的意义和作用。因此，对于我国事业单位进行改革很有必要。随着改革的进一步深化，事业单位会计改革将成为我国预算会计改革的重点工作。只有通过有效可行的会计改革才能够促进其运转效率和工作效率的提升，实现自身长远的发展，实现更大的社会效益。为此，就需要深入分析和探讨事业单位会计改革。本文首先针对事业单位会计改革的现状、新预算法的内容等进行简单的概述，然后从新预算法的视角下分析事业单位会计改革新思路、应对的新措施，怎样才能够在新时期背景下即新预算法下更好地实行有效的事业单位会计改革以及对未来的展望。 关键词：新预算法；事业单位会计；改革 Abstract: In recent years, according to the National Audit Office report the situation of disclosure can be seen, the illegal phenomenon of the budget still repeated and hard to prohibit, resulting in the budget to a great extent harm in authority, which are related to many defects in the current budget law. Due to the budget law known as “the economic constitution” , which not only has a profound impact on the central fiscal and taxation system and administrative management, but also to the local grass-roots government have significant impact, the result will affect the public institution as well. Therefore, the revision of the budget law, improve the budget law system, imminently, it is the necessity of introduction the new budget law. At the same time, with the constant improvement and development of Chinas economic and the market economy system, our country also gradually strengthen the budget accounting reform. The accounting of public institutions is an important part of the budget accounting system, it makes the institutions of the accounting work continuously put forward new requirements. Due to the accounting reform in institutions is relatively complex, research on this problem becomes more and more important .Public institution is also one of the m