我国事业单位预算会计制度相关问题研究.docxVIP

我国事业单位预算会计制度相关问题研究 The researching about the problems of the system of budget accounting in publicinstitution in China ［摘要］众所周知，建立与现代经济发展相一致的财政制度对于提高我国社会资源利用效率、优化资源有效配置、保护市场稳定机制、促进国家公共事业发展、维护社会公平正义具有非同一般的含义。目前我国政府机构各方面都多多少少存在着各种棘手的问题亟待解决，这就需要我们去研究、分析并提出有效的解决方案。目前我国经济将从高速增长转变为中高速增长，对预算管理体制改革有着新的要求。对我国事业单位而言，最重要的是要认清目前存在不足，采取积极有效的措施加以完善、优化预算会计制度管理体系、发挥预算会计核算方法优点，同时借鉴国外的一些制度改革经验，只有做到这些才可以让事业单位预算会计制度为现代化中国经济融入世界经济提供一个不断有序发展的基础。 Abstract: As we all know, it takes a great important role to establish the suitable fiscal system thatconsistent with the development of modem economic to improve resource utilization, optimize allocation ofresource, protect the market mechanism, promote the development of national public utilities and safeguardsocial fairness and justice. At present, the government sectors in china have more or less problems that aregreat intractability need to be solved, which ask us to putting forward effective solutions that need usconstantly research and analysis. Nowadays the development rate of china economic has turn high-speedgrowth into medium-speed growth, which puts forward high demands to the reform of financial budgetsystem. To public institutions in china, it is great significant to have clear idea about the problem of itself andimprove and optimize the system of budget management, give play to the advantage of budget method byeffective measure. Meanwhile it is also important to use foreign successful experiences as reference andapply it to the road of socialism with Chinese characteristics. Only do these institutions can we achieve them. ［关键词］现代经济，事业单位，不足，措施，预算会计制度 Key words: modern economic, public institution, problem, measure, the system of budgetaccounting TOC \o 1-5 \h \z 、，一 、- T 一、 刖言 1 （一） 问题的提出 1 （二） 相关文献综述 1 \o Current Document 二、 事业单位预算会计的内涵 1 \o Current Document 三、 事业单位预算会计的现状及存在的问题 2 （一） 预算管理体系还没有形成一个完整的跨年预算平衡机制 2 （二） 预算管理制度对预算编制、执行的管理不能做到高效严谨 3 （三） 预算会计管理体制尚不健全，预算透明度不到位 4 （四） 预算会计制度的科学性有待加强，对企业资产管理力度不足 ……5