事业单位会计制度存在问题的思索  

On Problems with Institution Accounting System

作　　者：谢玉龙[1] 

机构地区：[1]衡阳师范学院财务处,湖南衡阳421008

出　　处：《衡阳师范学院学报》2010年第1期59-61,共3页Journal of Hengyang Normal University

摘　　要：现行事业单位会计制度在规范事业单位会计核算和保证会计信息质量方面已经取得了很大的成就,但是随着事业单位经济多元化出现以及事业单位类型的复杂化,现行事业单位会计制度的弊端也逐渐凸显。文章通过深入分析事业单位会计制度存在的弊端,探讨了建立适应社会发展需求的现代会计制度建议或措施。Accounting system currently used in various institutions has been successful in regulating financial accounting and guaranteeing the quality of accounting information. But the increasing financial complexity of different types of institutions has compounded, the problems inherent in current accounting system. This paper discusses these problems and gives some sugges- tions and counter-measures which are of help to the establishment of modern accounting system.

关 键 词：会计制度 固定资产 专用基金 

分 类 号：F233[经济管理—会计学]