事业单位会计制度下会计科目的变化利弊论文终稿精选.doc

事业单位会计制度下会计科目的变化利弊 摘 要 事业单位作为经济社会组成部分，其业务活动的反映和监督离不开会计准则和会计制度的规范和约束。随着社会发展，事业单5位的业务活动范围也不断拓展，会计制度也要适应其业务环境的变化适时地进行修订和改革。 这篇论文的研究从原事业单位会计制度的角度来分析不足和问题，从新事业单位会计制度的角度来发现不同处以及新的事业单位会计制度对事业单位来说存在的利弊，发掘事业单位会计制度对事业单位的各种影响，最后总结出新制度实施的建议，对我国事业单位实施新制度更好的实施，会计核算体系的完善和会计信息质量提供便利的目的，更好更快的出尽社会事业的发展。最后以某事业单位具体案例分析，新事业单位会计制度下会计科目的变化带来的财务管理与预算管理上存在的问题。 关键词：新会计制度；旧会计制度；事业单位；会计科目  Abstract Institutions as an economic and social component, the reflection and supervision of its business activities can not be separated from the norms and constraints of accounting standards and accounting system. With the development of society, the scope of business activities of public institutions is also expanding, and the accounting system should adapt to the changes of its business environment in a timely manner. This paper from the point of view of original institution accounting system to analyze problems, from Perspective of new institution accounting system to find commonalities and new institution accounting system for business units are the pros and cons of, discover institution accounting system to cause the various effects, and finally summarizes the recommendations for the implementation of the new system, the institutions of our country implementation of the implementation of the new system is better, accounting system and improve the quality of accounting information to provide convenience, better and faster as the development of social undertakings. Finally, with a specific case of a public institution, the problems in the financial management and budget management brought by the changes of accounting subjects under the accounting system of the new institution. Key words: the new accounting system; the old accounting system; the public institution; the accounting course  目 录 摘 要 I Abstract II 第1章 绪论 1 1.1论文研究的背景 1 1.2论文研究的目的和意义 1 1.3国内外研究现状 2 1.4论文研究的思路 3 第2章 事业单位会计制度存在的问题及原因分析 4 2.1事业单位会计信息存在的问题 4 2.1.1事业单位会计信息不完整 4 2.1.2事业单位非财政资金会计记账分配模糊 4 2.1.3事业单位资产口径不一、相关资产不入账 4 2.1.4事业单位会计科目