浅探事业单位推行权责发生制的方式和步骤

DISSUSSIONS ON THE METHODS AND STEPS OF THE INSTITUTIONS TO IMPLEMENT ACCRUAL BASIS

关键词:  事业单位 权责发生制改革 方式和步骤

Key words:  institutions  accrual basis reform  methods and steps

摘要:

事业单位引入权责发生制是一个在借鉴经济合作与发展组织(OECD)国家成功经验基础上的一个扬弃与渐进的过程。根据我国的现实条件,事业单位引入权责发生制确认基础不仅需要会计科目、报表和报告的修改,还需要在立法、软件设计和人员培训等前期准备活动方面协调配套,需要逐步利用和创造条件,采用渐进式的改革,从修正的收付实现制和修正的采用权责发生制开始,逐步地向较高程度的权责发生制过渡,保证事业单位引入权责发生制改革的稳步推进。

Abstract:

The introduction of accrual basis in institution is an abandoned and evolutionary process, based on drawing on the successful experiences of OECD countries. According to China''s actual conditions, the introduction of accrual basis in institutions required for not only the changes in accounts, statements and reports, but also the coordination in preparatory activities such as legislation, software design and personnel training. It needs to gradually create the conditions, adopt gradual reform, and transit from the modified cash basis and accrual basis to a higher level of accrual basis, so as to ensure the steady promotion of the introduction of accrual reform of institutions.