摘要
随着市场经济的发展,我国会计制度发生了一系列变化,相比之下,我国事业单位的财务改革则相对滞后。现行事业单位会计制度模式仍然是“报帐式”的,仍然是作为预算会计以办理财政拨款及相应支出的会计核算。对此,提出我国事业单位会计制度需实现核算方法“零基法”、固定资产计提折旧、记帐基础向权责发生制转变等改革措施。
With the development of market economy,there have been a series of changes in the accounting system in China.By contrast,the financial reform in Chinese public institutions lags relatively behind.The existing mode of accounting system in public institutions remains the one of account-rendering,as the business accounting statement of the budget accounting to conduct financial allocation and relevant expenditure.Therefore,this paper presents some reformation suggestions such as the zero-base budgeting on the accounting system in Chinese public institutions.
出处
《扬州职业大学学报》
2007年第2期9-11,共3页
Journal of Yangzhou Polytechnic College
关键词
事业单位
会计制度
会计制度改革
public institutions
accounting system
reformation in the accounting system
作者简介
陶玉延(1962-),女,扬州商务高等职业学校高级教师;
陈坚(1967-),女,扬州职业大学经济贸易系副教授.
