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随着十八届三中全会对我国深化改革作出总体部署,我国事业单位改革也逐渐步入正轨。2011年出台的《中共中央国务院关于分类推进事业单位改革的指导意见》明确提出事业单位分类改革,这也预示着2015年完成事业单位分类、2020年建立事业单位运行机制与管理机制的目标的确立。事业单位预算会计制度改革对我国事业单位发展及财务核算均具有重要意义。但是纵观目前的理论研究,大多数以问题与建议视角关注我国预算会计制度改革,鲜有研究以事业单位分类改革角度谈我国预算会计制度改革。鉴于此,本文以事业单位分类改革视角,着重于三方面的研究:一是我国预算会计制度改革的必要性;二是预算会计制度改革对我国事业单位带来的影响;三是不同性质事业单位预算会计制度改革的对策分析,希望这三方面阐释对事业单位预算会计制度改革的完善有所帮助。
With the third Plenary Session of the 18th CPC Central Committee to make overall arrangements for deepening the reform in our country, the reform of our country’s public service institutions has gradually been on the right track. The Guiding Opinions of the Central Committee of the Communist Party of China and the State Council on Reforming Classifiedly-Sponsored Institutions promulgated in 2011 clearly put forward the reform of public-service classification. This also indicates that the goal of completing the classification of public-service units in 2015 and establishing the operating mechanism and management mechanism of public institutions in 2020 will be established . The reform of the budgetary accounting system of public institutions is of great significance for the development of institutions and financial accounting in our country. However, looking at the current theoretical research, most people pay attention to the reform of China’s budget accounting system from the perspective of questions and suggestions, and rarely do they study the reform of China’s budget accounting system from the perspective of the classification and reform of public institutions. In view of this, this dissertation focuses on the research of three aspects: first, the necessity of the reform of the budget accounting system in our country; secondly, the impact of the reform of the budget accounting system on the institutions in our country; thirdly, the different types of institutions The countermeasure analysis of the reform of the budget accounting system, I hope these three aspects explain the improvement of the reform of the budget accounting system of the public institution is helpful.