我国事业单位会计准则相关问题研究

发布时间：2018-01-07 23:04

本文关键词：我国事业单位会计准则相关问题研究　出处：《东北财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：事业单位多针对我国而言,主要指由我国国家机关以及其他组织举办的从事教育、卫生、科技等活动的社会组织。其多利用国有资产进行建设,以社会公益为目的,属于服务性组织,是具有中国特色的组织机构名称。事业单位会计,是包括记录、反映和监督其预算执行过程及其结果在内的专业性会计。事业单位的会计对象是各单位实际发生的各项经济业务。我国事业单位会计体系由准则与制度构成,主要包括事业单位会计准则和事业单位会计制度两部分。其中,事业单位会计制度又包括医院、高校以及科学事业单位等行业会计制度。整个事业单位会计体系形成于1998年前后。 1998年起颁布并开始施行的原《事业单位会计准则》(以下简称原《准则》)一直起到规范我国事业单位会计活动的作用。在新《事业单位会计准则》(以下简称新《准则》)颁布之前,原《准则》一直在其职能上起着关键性的作用,对我国当时的事业单位会计的发展具有深刻的影响和重大的意义。然而,原《准则》只有一个类似于《企业基本会计准则》的总论,在内容方面显得较为单一,其不适应性随着我国市场经济深入发展和公共财政体系的不断改革而逐渐表现出来,不能满足新的财政管理体制的要求。此外,随着我国医疗卫生、教育体制及事业单位改革的不断深化,原《准则》也无法适应新形势下事业单位的发展需求。由此可见,由于原《准则》既不能满足经济发展的需求,也无法满足我国事业单位发展的需要,使得我国事业单位会计改革不断面临着新的压力和挑战。因此,事业单位会计准则与会计制度需要进一步修订及完善。 2012年12月5日,我国财政部部务新《准则》会议修订通过了新《事业单位会计准则》。新《准则》于次日由财政部令第72号公布,自2013年1月1日起施行。此次新《准则》的实施颁布,掀起了我国事业单位会计深化改革的浪潮。在原《准则》的基础上,新《准则》的施行在进一步提高事业单位会计信息可靠性的同时,也促进了事业单位会计一致性的发展,使其更加符合国际惯例,为会计制度中尚未规范的但是却已经在事业单位会计实务中出现的新问题提供会计处理依据。新《准则》的颁布施行,标志着统驭我国事业单位会计体系的概念基础和框架已初步建立。同时,为我国未来政府会计准则的制定奠定基础。然而,新《准则》仍存在一些不足之处,如在界定适用范围与事业单位的性质、会计核算基础、财务报告信息披露等方面均有待完善。本文基于上述研究背景,围绕事业单位会计准则改革的目的,结合我国国情分析了事业单位会计准则改革的必要性,在总结归纳国际上关于政府与非营利组织会计改革研究成果的基础上,对新旧准则进行了系统对比,主要围绕会计信息质量特征、会计目标、会计要素确认、会计基本假设、计量和报告等多个方面详细论述了新《准则》较之原《准则》的变化和改进之处,同时研究了新《准则》中仍然存在的不足之处并试对其提出修改建议,最后尝试对其未来发展方向进行预测,以期为我国事业单位会计准则体系乃至整个会计准则体系的完善做出贡献。
[Abstract]:Many institutions in our country, mainly refers to the organized by the China State organs and other organizations engaged in education, health, science and technology activities of social organizations. The use of state-owned assets in construction, for the purpose of public interests, which belongs to the service organization, is the name of the organization has China characteristics. Institution accounting, including records, professional accounting and oversight of the budget execution process and results, institutions of the accounting object is the economic business units actually happen.
The accounting system of institutions in China by the standards and systems, the two part mainly include accounting institution and institution accounting system. The accounting system of institutions including hospitals, universities and scientific institutions such as industry accounting system. The whole institution accounting system in 1998.
1998 promulgated and original accounting standards in institutions began to implement the < > (hereinafter referred to as the original "Standards >) has always played regulate the accounting activities of institutions in China. In the new accounting standards and institutions (hereinafter referred to as < > > < New Standards) before the promulgation of the original standards, its functions have been < > play a key role, has the profound influence and great significance to the development of the institutions of accounting. However, the original" only a similar criterion > > < Enterprise Basic Accounting Standards in general, in terms of content is too simple, can not adapt continuously along with the further development of China's market economy reform and the public finance system and gradually manifested, cannot meet the new requirements of the financial management system. In addition, with China's health, continue to deepen the reform of education system and institutions, the original code > < cannot adapt to the new situation of the cause The development unit needs. Thus, the original "standards for can not meet the needs of economic development, can not meet the needs of the development of our country's institutions, the accounting reform of our institutions are facing new pressures and challenges. Therefore, institutions accounting standards and accounting system needs to be further revised and perfected.
In December 5, 2012, the Ministry of Finance revised meeting the new standards in our country through the < > New < < new enterprise accounting standards. Standards for the next day by the Ministry of Finance promulgated Decree No. seventy-second, implemented since January 1, 2013. The promulgation and implementation of the new "Standards >, a Chinese institution accounting to deepen the reform of the wave.
Based on the original criteria on < >, < > in the implementation of new standards to further improve the reliability of accounting information and institutions at the same time, also promoted the development of accounting institution consistency, make it more in line with international practice, for lack of standard accounting system but new problems have appeared in the accounting practice in institutions provide accounting basis. The new standards promulgated < >, marking the concept and framework of accounting control system of institutions in China has been established. At the same time, China's future government accounting standards lays the foundation for the establishment of new guidelines > <. However, there are still some deficiencies, such as defining the scope in nature with the institution, accounting basis, financial report information disclosure and other aspects need to be improved.
Based on the above research background, focusing on the reform of accounting standards and institutions, combined with China's national conditions and analyzes the necessity of the reform of accounting standards and institutions, in the summary on the government and nonprofit organization accounting reform on the basis of research results, systematically comparing the old and new standards, mainly focusing on the quality characteristics of accounting information. The accounting objectives, accounting recognition, accounting basic assumption, many aspects of measurement and report discusses the changes of the new "Standards > > < compared with the original standards and improvement, at the same time of deficiencies still exist in the new < > criteria and try to propose some suggestions, finally try to predict its the future direction of development, in order to make contribution to the improvement of our institutions accounting standards system and the whole system of accounting standards.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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