改进我国事业单位会计制度的思考（Thoughts on improving the accounting system of institutions in China）.docVIP

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改进我国事业单位会计制度的思考（Thoughts on improving the accounting system of institutions in China）.doc

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改进我国事业单位会计制度的思考（Thoughts on improving the accounting system of institutions in China）

改进我国事业单位会计制度的思考（Thoughts on improving the accounting system of institutions in China） Thoughts on improving the accounting system of institutions in China Abstract: at this stage, the accounting system of institutions lags far behind the pace of institutional reform in institutions. The accounting reform of institutions has become a topic of great concern. The implementation of accounting system based on accrual basis is the development direction of accounting reform in Chinas institutions in the future. Since 1998, accounting standards for public institutions and accounting system for public institutions have been carried out nationwide, so far more than ten years. During the past ten years, great changes have taken place in the economy at home and abroad. The current accounting system of institutions lags far behind the pace of institutional reform in institutions, and the accounting reform of institutions needs to be deepened. Therefore, the author puts forward some thoughts on the accounting system of institution. I. Basic Conditions of accounting institutions in Institutions of China At present, in 1997, the Ministry of Finance promulgated the accounting standards for institutions trial and institutions accounting system.. Subsequently, the Ministry of finance has successively promulgated the accounting system for primary and secondary schools, institutions of higher learning, scientific institutions, hospitals and surveying and mapping institutions. These accounting systems together constitute the current accounting system of institutions (referred to as institutions accounting system). The present accounting system in public institutions unified accounting methods, the accounting information requirements, establish assetsliabilities owners equity income and expenditure of the five major accounting elements, and on the basis of the formation of the financial and accounting reports of the balance sheet, income and expenditure accounting statements and accountin