《行政单位会计制度》存在的问题及其改进

发布时间：2018-06-25 21:42

本文选题：行政单位会计制度 + 现行制度　；参考：《财务与会计》2013年01期

【摘要】：正以2006年《企业会计准则》的发布实施为标志,我国已基本建立了适应市场经济体制和国际化要求的企业会计准则体系。相比之下,行政和事业单位的会计制度改革则略显滞后。以行政单位会计制度为例,我国现行的行政单位会计制度已有十几年未作重大修订,原有核算体系带有较多计划经济管理体制的痕迹,在理论基础上也存在缺陷,因此有必要进一步修订完善我国行政单位会计制度,建立充分适应市场经济和财政管理体制改革要求的行政单位会计制度体系。一、现行《行政单位会计制度》存在的问题(一)涵盖面不够完整现行《行政单位会计制度》(以下简称现行制度)未能涵盖行政单位的所有经济业务事项,
[Abstract]:With the release and implementation of the Accounting Standards for Enterprises in 2006, China has basically established a system of accounting standards for enterprises that can meet the requirements of market economy and internationalization. By contrast, the administrative and institutional accounting system reform is slightly lagging behind. Taking the accounting system of administrative units as an example, the current accounting system of administrative units in our country has not been significantly revised for more than ten years, and the original accounting system has more traces of planned economic management system, and it also has defects on the theoretical basis. Therefore, it is necessary to further revise and perfect the accounting system of administrative units in our country, and establish an accounting system of administrative units that fully meets the requirements of the market economy and the reform of the financial management system. 1. The problems existing in the current "Administrative Unit Accounting system" (1) cover the incomplete scope of the current "Administrative Unit Accounting system" (hereinafter referred to as the current system) and fail to cover all economic and business matters of the administrative unit,
【作者单位】：山东财经大学会计学院;
【分类号】：F233;F810.6

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