事业单位会计改革问题研究

我国财政预算管理制度改革、西方国家非营利组织会计的影响和现行事业单位会计准则制度本身存在的缺陷是事业单位会计改革的主要原因。笔者论述了我国事业单位会计改革的主要问题:将事业单位会计改变为政府与非营利组织会计体系中的国有非营利组织会计、单独制定国有非营利组织会计准则、增加国库集中收付和政府集中采购经济业务会计核算的规定、将现行的净资产会计要素分为基金和结余两个会计要素等。

A Research of the Problem of Accounting Reform in Public Institutions

The reform of the financial budget management of our country,the influence of non-profit organization accounting in western countries and the defect that exists in the present accounting standard for public institutions are the main reasons for the accounting reform in China's public institutions.This paper dissertates the problems in the accounting reform of the public institutions of our country: changing the public institution accounting into state-owned non-profit organization accounting in the accounting system of government and non-profit organization;establishing a separate accounting system for the state-owned non-profit organizations;adding accounting rules for economic transactions in central revenue and payment by the country and the government central purchase;dividing the existing accounting factors of net assets into two accounting factors: funds and balance.