本文選題：公益類事業(yè)單位 + 改革　； 參考：《江西財經(jīng)大學》2017年碩士論文

【摘要】：隨著社會環(huán)境的不斷改革變換和經(jīng)濟體制的逐步深化,我國當前的事業(yè)單位體制將逐漸轉(zhuǎn)變?yōu)槿悇澐?政府管理主導的事業(yè)單位、公益類事業(yè)單位和從事生產(chǎn)經(jīng)營活動的事業(yè)單位。而其中的公益類事業(yè)單位也正處于變化階段。基于其與市場經(jīng)濟體制的關(guān)聯(lián)性十分緊密的影響,隨著市場不斷變化和經(jīng)濟競爭越來越激烈,亟需將公益類事業(yè)單位的已不再適用的管理體制和會計核算模式進行改革,因此對公益類事業(yè)單位會計核算的研究是十分必要和具有深遠的現(xiàn)實意義。本文擬在現(xiàn)行事業(yè)單位會計制度及核算體系的基礎(chǔ)上,對公益類事業(yè)單位進行研究。基于現(xiàn)有的國內(nèi)外專家學者的研究成果,總結(jié)得出公益類事業(yè)單位的相關(guān)理論基礎(chǔ)及未來幾年的發(fā)展趨勢。并從我國現(xiàn)行事業(yè)單位會計核算現(xiàn)狀角度,對我國公益類事業(yè)單位的現(xiàn)行會計核算體系及會計制度進行深入的分析,得出在會計核算制度與實際核算工作中存在的問題,諸如會計核算范圍與核算基礎(chǔ)的不完整規(guī)范、會計核算工作不健全、缺乏監(jiān)督機制等�；谏鲜鲅芯糠治�,結(jié)合公益類事業(yè)單位自身的特性,從核算制度、核算方法及財務報告體系等方面出發(fā),提出優(yōu)化會計核算制度,改進財務報告體系,強化會計核算基礎(chǔ)工作及相關(guān)管理制度等改進方案,以期為公益類事業(yè)單位的改革工作提供理論基礎(chǔ)和指導性的建議。
[Abstract]:With the continuous reform of the social environment and the deepening of the economic system, the current institution system of our country will be gradually transformed into three types of division: the public institution led by the government management. Public welfare institutions and institutions engaged in production and business activities. And the public welfare institutions are also in the changing stage. Because of its close relationship with the market economy system, with the market changing and the economic competition becoming more and more fierce, it is urgent to reform the management system and accounting model of public welfare institutions that are no longer applicable. Therefore, the research on accounting of public welfare institutions is very necessary and has far-reaching practical significance. Based on the current accounting system and accounting system of public institutions, this paper studies public welfare institutions. Based on the existing research results of experts and scholars at home and abroad, this paper summarizes the relevant theoretical basis of public welfare institutions and the development trend in the next few years. From the point of view of the current accounting situation of public institutions in China, this paper makes a deep analysis of the current accounting system and accounting system of public welfare institutions in China, and concludes the problems existing in the accounting system and the actual accounting work. Such as accounting scope and accounting basis of incomplete norms, accounting work is not perfect, lack of supervision mechanism. Based on the above research and analysis, combined with the characteristics of public welfare institutions, from the aspects of accounting system, accounting method and financial reporting system, this paper proposes to optimize the accounting system and improve the financial reporting system. To strengthen the basic work of accounting and related management system and other improvement programs in order to provide theoretical basis and guiding suggestions for the reform of public welfare institutions.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F810.6

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