试论新形势下事业单位会计核算的问题与改革

随着国家财政将加大对事业单位的投入,事业单位会计核算越来越重要,国家财政今后将通过财政支出绩效考评制度和制定新的行政事业单位资产管理的规章制度等方法,来加强对事业单位会计核算的管理;事业单位目前存在一些问题,如:事业单位机构臃肿和效率低下,事业单位提供的公共服务领域还存在公共服务产品总量不足、国家投入严重不足、产品分配严重不均衡等制约事业单位发展的因素,说明了事业单位改革的必要性和紧迫性。

A Tentative Study of the Problems and Reform of Accounting in Public Institutions

Accounting is playing a more and more important role with more investment of state finance in the public institutions.So the state finance will definitely strengthen the management of accounting in the public institutions by expenditure assessment and evaluation and new rules and regulations of assets in administrative and public institutions.The existing problems such as overstaffed organization,low efficiency,insufficient public service product,inadequate state investment,and imbalance distribution of products etc.indicate that the reform in public institutions is necessary and urgent.