经营性事业单位会计核算模式研究

发布时间：2017-12-31 02:46

本文关键词：经营性事业单位会计核算模式研究　出处：《云南师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：作为社会管理和公共服务职能的主要载体之一，我国的事业单位是政府经济和社会管理不可或缺的一部分，无论是对于国民经济发展，还是在国计民生领域，都起到举足轻重的作用。经营性事业单位是我国事业单位改革的主要对象。在我国，经营性事业单位与普通的事业单位最大的区别就是存在经营性收入，但是它们使用的会计核算模式是一样的。由于目前我国的事业单位会计核算模式存在着资产核算方式不科学、内部控制制度不完善、会计核算基础不适用、成本核算不合理等问题，随着市场竞争的日趋激烈，，经营性事业单位的问题变得更加凸显，如不及时解决，必然成为我国事业单位改革的绊脚石。因此必须从资产管理、内部监督、会计基础选择和成本控制等方面改善会计核算方法，从而建立起科学的会计核算制度，促进事业单位改革的稳步进行。本文通过分析研究经营性事业单位会计核算模式存在的问题并提出一些可行性建议，希望能为会计核算与经营性事业单位改革实现同步发展提供借鉴。
[Abstract]:As one of the main carriers of social management and public service functions, our institutions are an indispensable part of government economic and social management, whether for the development of the national economy, or in the field of national economy and people's livelihood. Business institutions are the main object of reform in China. In our country, the biggest difference between business institutions and ordinary institutions is the existence of operating income. However, they use the same accounting model. Due to the current accounting model of institutions in our country, there are unscientific accounting methods, imperfect internal control system, and the accounting basis is not applicable. With the increasingly fierce competition in the market, the problems of operating institutions become more prominent, such as not being solved in time. Therefore, it is necessary to improve the accounting methods from the aspects of asset management, internal supervision, accounting foundation selection and cost control, so as to establish a scientific accounting accounting system. This paper analyzes and studies the problems existing in the accounting and accounting model of business institutions and puts forward some feasible suggestions. The author hopes to provide reference for the simultaneous development of accounting and the reform of operating institutions.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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