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随着计划经济向社会经济的转变,带动了国家经济的发展。随之而来的也是预算管理体制的逐步经精细化,并将权责的发生机制引入到国家的事业单位的会计计算,这也是现在过国家经济发展改革的必然选择,只有这样才能够促进国家事业单位长久不衰的发展。本文就以事业单位会计引入权责发生制的改革为课题,进行系统的阐述和研究。
With the planned economy to the social and economic changes, led the country’s economic development. What followed was the gradual refinement of the budget management system and the introduction of the mechanism of accruals and responsibilities into the accounting of state institutions. This is also the inevitable choice for the current national economic development and reform. Only in this way can we promote the development of the state Institutional development for a long time. In this paper, the reform of the system of accruals and accruals, which is introduced into the accounting of public institutions, is the subject of systematic exposition and research.