UC知道急需要汉译英的帮助!!!!各位大哥救救我啊!!!
来源：百度知道 编辑：UC知道 时间：2024/05/19 00:24:12
摘要
自国家财政部于1997年发布<事业单位会计准则>和<事业单位会计制度>,规定了事业单位会计核算依傍采用收付实现制,但经营性事业单位会计核算采用权责发生制以来,随着我国市场经济的发展和事业单位改革的深化,事业单位已从单纯依靠财政资金,转向多渠道筹集资金,并逐步采取以绩效为导向的制度改革.随着世界范围内新公共管理运动的兴起,在政府会计管理中引入权责发生制原则,逐渐成为一种潮流,而权责发生制对收付实现制的挑战在于经营业绩的考核,因此,在倡议实行权责发生制政府会计改革的呼声不绝于耳之际.为此,我们有必要分析以收付实现制为基础的事业单位会计的局限性,探讨事业单位会计现在权责发生制为基础的必要性和可能性,具有一定的学术价值和社会价值,这就是本文写作的目的.本文在前人研究的基础上,先介绍了事业单位会计核算基础现状及目前存在的问题,接着对权责发生制引入事业单位财务会计制度的情况进行详细分析,主要阐述了收付实现制与权责发生制的比较,事业单位扩大权责发生制的必要性和可能性,还介绍了权责发生制在事业单位会计核算中的具体运用,最后提出了实施的思路和注意事项,以稳步推进权责发生制在事业单位的全面运用.
Accrual institutions to expand the scope of application of the system study
Since the Ministry of Finance issued in 1997 <institutions IAS> and the "institutions accounting system" and provides accounting units to fall back on cash basis, but the business institutions accounting accrual basis, in the wake of China's market economy development and public institutions the deepening of reform and institutions from relying solely on the financial funds, and to raise funds through multiple channels, and gradually adopt a performance-oriented reform of the system. as worldwide new public management movement began, and the introduction of management accounting accrual basis of the principle of gradually become a trend, while the accrual basis of the cash basis of the challenge lies in the performance assessment, therefore, the initiatives implemented accrual basis of accounting reform government at the end of the occasion. To this end, we need analysis system t