我国经营性事业单位会计核算模式改革研究

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1、武汉理工大学硕士学位论文我国经营性事业单位会计核算模式改革研究姓名：贺杨申请学位级别：硕士专业：会计学指导教师：周国强20071101AbstractThepublicinstitutionisthemaincarrierofthesocialmanagementendthepubHcservicefunctionofourcouhtry，itistheimportantcomponentsofgovernment'seconomyandsocialmanagement,andhaveveryimportantfunctiononnationaleconomy

2、andthenationaleconomyandthepeople'slivelihood．Withthepromotionofthereformsofpublicinstitutionatalllevels，thepubficinstitutionofourcountry，especiallyoperationalpublicinstitution,onethathasmoreandmorecloserelationshipwiththemarket，willfacethekeencompetitioncomingfromtheinternationalan

3、ddomesticmarketdirectly．Ifthepublicinstitutionwanttomovetowardsthemarket，itisimper敏ivetoimplementcommercializedmanagement。Thisrequiresusshouldkeepdeepstudyingonthecourseofreformingtotheunit’scorporationofournationalaffairsindustry，Thisthesismainlyadoptsdocuments,studytheresearchappr

4、oachtocombineregulatorwithpositiveresearch，andisdevotedtosettinguptheaccountingsystem’smodethatisevenmorepracticabilityandeffective，andofferthetheoreticaldirectionforcommercializedreformoftheoperationalpublicinstitutionofOUrcountry．Thetexthassixchapters，andismainlydividedintofivepar

5、ts．’Thefirstpartisforeword．Havemainlyintroducedthebackgroundinselectingthistitle，theresearchmeaning,theframeoftheconceiving,domesticandforeigndocumentsurveyandresearchapproachofthisthesis,etc．TheSecondpartistheanalysisoftheaccountingsystem’scurrentsituationofoperationalpublicinstitu

6、tionofourcountry．Makethehairfromthecircleoftherelevantconceptatfirst，comparethesimilaritiesanddifferencesofdomesticpublicinstitutionandinternationalnonprofitorganization，andthenreviewthereformcourseoftheunitofOUrnationalaffairsindustry，andanalyzethequestionexistsintheaccountingsyste

7、m’smodeintheoperationalcurrentfinancialmanagementmodeofthepublicinstitutionofourcountry，finallyanalyzethenecessityandfeasibilityoftheoperationalfinancialmanagementmodereformofpublicinstitution。Thethirdpartincludeschapterthreeandthechapterfour．Itismainlyabouttheforeignmanagementmodeo

8、fnonprofitorganizat