现行事业单位会计制度面临的挑战分析  

Analysis of the Challenges to the Accounting System of the Existing Institutions

作　　者：常凌杰[1] 

机构地区：[1]长治职业技术学院,山西长治046000

出　　处：《山西经济管理干部学院学报》2012年第1期67-69,共3页Journal of Shanxi Institute of Economic Management

摘　　要：本文以现行事业单位会计制度为研究对象,从事业单位会计制度在日常工作活动中所面临的各种挑战与问题入手,对其进行了较为详细的分析与阐述,并据此论证了正确认识并处理这些挑战在推动事业单位会计制度在当前社会主义市场经济形势下谋求长期且稳定的发展过程中所起到的至关重要的作用与意义。Based on the current accounting system in existing institutions,this paper analyzes and illustrates it in detail,starting with various challenges and issues it faces during routine work.The author demonstrates that correct understanding and handling these challenges will play a vital role in propelling the accounting system in institution in the long-term and stable development under the circumstances of the socialist market economy.

关 键 词：事业单位 会计制度 低值易耗品 挑战 问题 

分 类 号：F230[经济管理—会计学]