解析事业单位会计制度下会计科目的变化利弊毕业论文.pdf

1 Abstract Institutions as an economic and social component, the reflection and supervision of its business activities can not be separatedfrom 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 adaptto the changesof its businessenvironment 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 causethe various effects, and finally summarizes the recommendationsfor the implementation of the new system, the institutions of our country implementation of the implementation of the new systemis 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 managementand budget managementbrought by the changesof accounting subjects under the accounting systemof the new institution. Key words: the new accounting system; the old accounting system; the public institution; the accounting course 2 1 ABSTRACT2 1 4 1.1 5 1.2 5 1.3 6 1.4 7 2