事业单位会计制度下会计科目的变化利弊毕业论

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1、事业单位会计制度下会计科目的变化利弊摘要事业单位作为经济社会组成部分，其业务活动的反映和监督离不开会计准则和会计制度的规范和约束。随着社会发展，事业单位的业务活动范围也不断拓展，会计制度也要适应其业务环境的变化适时地进行修订和改革。这篇论文的研究从原事业单位会计制度的角度来分析不足和问题，从新事业单位会计制度的角度来发现不同处以及新的事业单位会计制度对事业单位来说存在的利弊，发掘事业单位会计制度对事业单位的各种影响，最后总结出新制度实施的建议，对我国事业单位实施新制度更好的实施，会计核算体系的完善和会计信息质量提供

2、便利的目的，更好更快的出尽社会事业的发展。最后以某事业单位具体案例分析，新事业单位会计制度下会计科目的变化带来的财务管理与预算管理上存在的问题。关键词：新会计制度；旧会计制度；事业单位；会计科目1AbstractInstitutionsasaneconomicandsocialcomponent,thereflectionandsupervisionofitsbusinessactivitiescannotbeseparatedfromthenormsandconstraintsofaccountingstanda

3、rdsandaccountingsystem.Withthedevelopmentofsociety,thescopeofbusinessactivitiesofpublicinstitutionsisalsoexpanding,andtheaccountingsystemshouldadapttothechangesofitsbusinessenvironmentinatimelymanner.Thispaperfromthepointofviewoforiginalinstitutionaccountingsy

4、stemtoanalyzeproblems,fromPerspectiveofnewinstitutionaccountingsystemtofindcommonalitiesandnewinstitutionaccountingsystemforbusinessunitsaretheprosandconsof,discoverinstitutionaccountingsystemtocausethevariouseffects,andfinallysummarizestherecommendationsforth

5、eimplementationofthenewsystem,theinstitutionsofourcountryimplementationoftheimplementationofthenewsystemisbetter,accountingsystemandimprovethequalityofaccountinginformationtoprovideconvenience,betterandfasterasthedevelopmentofsocialundertakings.Finally,withasp

6、ecificcaseofapublicinstitution,theproblemsinthefinancialmanagementandbudgetmanagementbroughtbythechangesofaccountingsubjectsundertheaccountingsystemofthenewinstitution.Keywords:thenewaccountingsystem;theoldaccountingsystem;thepublicinstitution;theaccountingcou

7、rse2目录摘要..................................................................................................................................1ABSTRACT.................................................................................................................

8、........2第1章绪论........................................................................................................................41.1论文研究的背景...................................