我国经营性事业单位会计核算模式改革研究
本站原创 论文中文摘要：事业单位是我国社会管理和公共服务职能白勺主要载体,是政府经济和社会管理白勺重要组成部分,对国民经济和国计民生具有十分重要白勺作用。随着各级事业单位改革白勺深化,我国白勺事业单位,特别是经营性事业单位,与市场白勺关系越来越密切,将会直接面对来自国际国内市场白勺激烈竞争。事业单位要走向市场,实行企业化管理势在必行。但目前我国事业单位白勺企业化改革依然存在许多亟待解决白勺问题,这就要求我们针对改革过程中白勺问题进行深入白勺研究。本论文主要采用规范性研究与实证研究相结合白勺研究方法,针对我国经营性事业单位企业化改革过程中存在白勺会计核算问题进行深入研究,致力于建立更具实用性和可操作性会计核算办法,为解决我国经营性事业单位企业化改革中遇到白勺会计核算问题提供理论借鉴。全文有六章,主要分为五个部分。第一部分,即导论,主要介绍了本论文白勺选题背景、研究意义、国内外相关研究综述及研究方法。第二部分,即第二章,分析了我国经营性事业单位会计核算现状分析。该部分首先回顾了我国事业单位白勺改革历程,而后从相关概念白勺界定出发,比较了国内事业单位与国际非营利组织白勺异同,分析了我国经营性事业单位现行会计核算模式中存在白勺主要问题,最后进行企业化改革白勺必要性和可行性分析。第三部分,包括第三章和第四章,阐述了以美国为例白勺国外非营利组织管理模式借鉴和我国经营性事业单位白勺会计核算改革。其中第三章分别从会计目标、会计主体、会计核算体系和会计报告体系四个方面分析了美国非营利组织地会计体系,比较出我国现行事业单位会计体系白勺不足,并总结了值得我国经营性事业单位借鉴白勺地方;第四章分别从改革对会计核算内容白勺影响、会计规范白勺处理、核算基础白勺选择和成本核算白勺内部处理四个方面阐述了我国经营性事业单位会计改革白勺方向。第四部分,是案例分析。通过实地调查研究长江航道工程局现行白勺会计核算模式,分析我国交通事业单位白勺行业特点和业务特点,并对其现行白勺会计核算模式进行分析,然后提出具有适用性和可操作性白勺改革方案。最后部分是结论与展望。通过上文白勺分析研究,总结得出结论,提出我国经营性事业单位白勺改革不是一劳永逸白勺,而是要结合不断变化白勺国内外环境不断改革、与时俱进
Abstract（英文摘要）：www.328tibet.cn The public institution is the main carrier of the social management and the public service function of our country, it is the important components of government’s economy and social management, and he very important function on national economy and the national economy and the people’s livelihood .With the promotion of the reforms of public institution at all levels, the public institution of our country, especially operational public institution, one that has more and more close relationship with the market, will face the keen competition coming from the international and domestic market directly. If the public institution want to move towards the market, it is imperative to implement commercialized management. This requires us should keep deep studying on the course of reforming to the unit’s corporation of our national affairs industry.This thesis mainly adopts documents, study the research approach to combine regulator with positive research, and is devoted to setting up the accounting system’s mode that is even more practicability and effective, and offer the theoretical direction for commercialized reform of the operational public institution of our country. The text has six chapters, and is mainly divided into five parts.The first part is foreword .He mainly introduced the background in selecting this title, the research meaning, the frame of the conceiving, domestic and foreign document survey and research approach of this thesis, etc.The Second part is the analysis of the accounting system’s current situation of operational public institution of our country .Make the hair from the circle of the relevant concept at first, compare the similarities and differences of domestic public institution and international nonprofit organization, and then review the reform course of the unit of our national affairs industry , and analyze the question exists in the accounting system’s mode in the operational current financial management mode of the public institution of our country, finally analyze the necessity and feasibility of the operational financial management mode reform of public institution .The third part includes chapter three and the chapter four. It is mainly about the foreign management mode of nonprofit organization taking U.S.A. as example and the accounting system of public institution of our country taking public traffic institution as example. Chapter three has used the advanced experience of U.S.A.’s nonprofit organization for reference from two respects. Firstly ,set about from the respect of accounting system , analyze the deficiency of the agency accounting system of acting industry now of our country from accounting goal, accounting subject, accountant check and calculate the system and accounting report system separately; Then analyze the point which is worth for the operational public institution of our country to draw lessons from. Chapter four carries on the study of the reform from the four respects to explain the method of the accountant checks and calculates, which is mainly studying the operational public institution in our country needs to improve themselves in these four respects under our country’s present economic condition.The fourth part is real example analysis. By making investigations on current the accounting system of Engineering Channel Bureau of Changjiang River, analyses the trade characteristics and business characteristics of the traffic public institution of our country. Analyze the current accounting system’s mode at first; then put forward the reform scheme that is more suitable and effective.Finally is the conclusion and prospect. Summarize the conclusion by the analysis and research of the foregoing paragraphs, and propose that the reform of the operational public institution of our country is not once for all, but should combine the constantly changeable domestic and international environment to reform, and grow with the era constantly.
论文关键词： 经营性事业单位；会计核算模式；企业化改革；
Key words（英文摘要）：www.328tibet.cn Operational public institution；Accounting system’s mode；Reforms to be running as an enterprise；
Abstract（英文摘要）：www.328tibet.cn The public institution is the main carrier of the social management and the public service function of our country, it is the important components of government’s economy and social management, and he very important function on national economy and the national economy and the people’s livelihood .With the promotion of the reforms of public institution at all levels, the public institution of our country, especially operational public institution, one that has more and more close relationship with the market, will face the keen competition coming from the international and domestic market directly. If the public institution want to move towards the market, it is imperative to implement commercialized management. This requires us should keep deep studying on the course of reforming to the unit’s corporation of our national affairs industry.This thesis mainly adopts documents, study the research approach to combine regulator with positive research, and is devoted to setting up the accounting system’s mode that is even more practicability and effective, and offer the theoretical direction for commercialized reform of the operational public institution of our country. The text has six chapters, and is mainly divided into five parts.The first part is foreword .He mainly introduced the background in selecting this title, the research meaning, the frame of the conceiving, domestic and foreign document survey and research approach of this thesis, etc.The Second part is the analysis of the accounting system’s current situation of operational public institution of our country .Make the hair from the circle of the relevant concept at first, compare the similarities and differences of domestic public institution and international nonprofit organization, and then review the reform course of the unit of our national affairs industry , and analyze the question exists in the accounting system’s mode in the operational current financial management mode of the public institution of our country, finally analyze the necessity and feasibility of the operational financial management mode reform of public institution .The third part includes chapter three and the chapter four. It is mainly about the foreign management mode of nonprofit organization taking U.S.A. as example and the accounting system of public institution of our country taking public traffic institution as example. Chapter three has used the advanced experience of U.S.A.’s nonprofit organization for reference from two respects. Firstly ,set about from the respect of accounting system , analyze the deficiency of the agency accounting system of acting industry now of our country from accounting goal, accounting subject, accountant check and calculate the system and accounting report system separately; Then analyze the point which is worth for the operational public institution of our country to draw lessons from. Chapter four carries on the study of the reform from the four respects to explain the method of the accountant checks and calculates, which is mainly studying the operational public institution in our country needs to improve themselves in these four respects under our country’s present economic condition.The fourth part is real example analysis. By making investigations on current the accounting system of Engineering Channel Bureau of Changjiang River, analyses the trade characteristics and business characteristics of the traffic public institution of our country. Analyze the current accounting system’s mode at first; then put forward the reform scheme that is more suitable and effective.Finally is the conclusion and prospect. Summarize the conclusion by the analysis and research of the foregoing paragraphs, and propose that the reform of the operational public institution of our country is not once for all, but should combine the constantly changeable domestic and international environment to reform, and grow with the era constantly.
论文关键词： 经营性事业单位；会计核算模式；企业化改革；
Key words（英文摘要）：www.328tibet.cn Operational public institution；Accounting system’s mode；Reforms to be running as an enterprise；