公益类事业单位会计核算问题的研究

发布时间：2018-06-30 08:19

本文选题：公益类事业单位 + 改革　；参考：《江西财经大学》2017年硕士论文

【摘要】：随着社会环境的不断改革变换和经济体制的逐步深化,我国当前的事业单位体制将逐渐转变为三类划分:政府管理主导的事业单位、公益类事业单位和从事生产经营活动的事业单位。而其中的公益类事业单位也正处于变化阶段。基于其与市场经济体制的关联性十分紧密的影响,随着市场不断变化和经济竞争越来越激烈,亟需将公益类事业单位的已不再适用的管理体制和会计核算模式进行改革,因此对公益类事业单位会计核算的研究是十分必要和具有深远的现实意义。本文拟在现行事业单位会计制度及核算体系的基础上,对公益类事业单位进行研究。基于现有的国内外专家学者的研究成果,总结得出公益类事业单位的相关理论基础及未来几年的发展趋势。并从我国现行事业单位会计核算现状角度,对我国公益类事业单位的现行会计核算体系及会计制度进行深入的分析,得出在会计核算制度与实际核算工作中存在的问题,诸如会计核算范围与核算基础的不完整规范、会计核算工作不健全、缺乏监督机制等。基于上述研究分析,结合公益类事业单位自身的特性,从核算制度、核算方法及财务报告体系等方面出发,提出优化会计核算制度,改进财务报告体系,强化会计核算基础工作及相关管理制度等改进方案,以期为公益类事业单位的改革工作提供理论基础和指导性的建议。
[Abstract]:With the continuous reform of the social environment and the deepening of the economic system, the current institution system of our country will be gradually transformed into three types of division: the public institution led by the government management. Public welfare institutions and institutions engaged in production and business activities. And the public welfare institutions are also in the changing stage. Because of its close relationship with the market economy system, with the market changing and the economic competition becoming more and more fierce, it is urgent to reform the management system and accounting model of public welfare institutions that are no longer applicable. Therefore, the research on accounting of public welfare institutions is very necessary and has far-reaching practical significance. Based on the current accounting system and accounting system of public institutions, this paper studies public welfare institutions. Based on the existing research results of experts and scholars at home and abroad, this paper summarizes the relevant theoretical basis of public welfare institutions and the development trend in the next few years. From the point of view of the current accounting situation of public institutions in China, this paper makes a deep analysis of the current accounting system and accounting system of public welfare institutions in China, and concludes the problems existing in the accounting system and the actual accounting work. Such as accounting scope and accounting basis of incomplete norms, accounting work is not perfect, lack of supervision mechanism. Based on the above research and analysis, combined with the characteristics of public welfare institutions, from the aspects of accounting system, accounting method and financial reporting system, this paper proposes to optimize the accounting system and improve the financial reporting system. To strengthen the basic work of accounting and related management system and other improvement programs in order to provide theoretical basis and guiding suggestions for the reform of public welfare institutions.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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