摘要
为了满足我国事业单位发展的需要,财政部于1997年制定并发布了《事业单位会计准则》(试行),但是,随着我国事业单位管理体制和运行机制的改革越来越深入,现行会计准则和制度在实施过程中存在诸多不能适应事业单位业务发展的困难亟待解决和改进。本文针对这些困难和问题进行了深入研究,并提出了有效执行事业单位会计准则的对策建议。
In order to meet the needs of the development of public institutions of our country,the ministry of finance formulate and issue the accounting standards of the public institutions in 1997.But,as the public institutions＇ reformation of the management system and operation mechanism,there exist many difficulties and problems that need to be solved and improved during the the current accounting standards＇ implement.These difficulties and problems are studied in this paper,and put forward some effective executive countermeasures.
出处
《工业技术经济》
CSSCI
2011年第12期124-128,共5页
Journal of Industrial Technological Economics
关键词
事业单位
会计准则
实施困难
对策
public institutions
accounting standards
implementation difficulties
countermeasures
