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现行的事业单位中的会计标准以汲取企业中会计改革的成功经验为基础,在会计原则、会计主体、记账方法及会计要素方面都有很明显的提升。就之前实行的事业单位会计标准可是说是一次成功的变革。现行的事业单位会计是我国预算会计体系中的重要组成部分,在保障事业单位的财产安全、促进国家的预算收支任务圆满完成、提高社会效益和经济效益方面都有过显著的成就。
The current accounting standards in PSUs are based on the successful experience of accounting reform in enterprises and have been significantly improved in accounting principles, accounting subjects, accounting methods and accounting elements. On the implementation of the previous accounting standards for public institutions, but it is a successful change. The current public institution accounting is an important part of China’s budget accounting system. It has made remarkable achievements in safeguarding the property safety of institutions, promoting the successful completion of the state budgetary revenues and expenditures, and improving social and economic benefits.