畢業(yè)論文，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，16700字左右。介紹：
摘 要
在市場經(jīng)濟(jì)下，我國企業(yè)會(huì)計(jì)核算改革是與市場經(jīng)濟(jì)改革相伴進(jìn)行的，起步較早，理論發(fā)展較為完善，但是行政單位會(huì)計(jì)核算改革的步伐卻相對(duì)滯后。目前，我國還沒有真正意義上的行政單位會(huì)計(jì)核算方法，對(duì)于政府會(huì)計(jì)核算的引入也比較晚，所以我國的行政單位會(huì)計(jì)核算改革研究顯得尤為重要。同時(shí)隨著公共財(cái)政框架的逐步建立，行政單位應(yīng)該重新界定該做什么不該做什么，正確解決好“缺位”與“越位”的關(guān)系。從而要求單位應(yīng)由微觀管理走向宏觀管理、直接管理走向間接管理、單一管理走向多元管理，單位職能必須向提供公共產(chǎn)品轉(zhuǎn)換，以充分發(fā)揮行政單位會(huì)計(jì)在政府管理、公共產(chǎn)品管理等方面的職能作用。
論文分析了xx市國家稅務(wù)局薄弱的會(huì)計(jì)基礎(chǔ)工作的表現(xiàn)、產(chǎn)生根源以及預(yù)算和執(zhí)行缺乏約束力等問題，并提出相應(yīng)的改進(jìn)對(duì)策，進(jìn)一步完善xx市國稅局相關(guān)會(huì)計(jì)制度，強(qiáng)化會(huì)計(jì)監(jiān)督體系建設(shè)，創(chuàng)造良好的外部環(huán)境，提高會(huì)計(jì)人員素質(zhì)，明確會(huì)計(jì)責(zé)任主體和責(zé)任范圍，加大對(duì)違法者處罰力度。

【關(guān)鍵詞】 行政單位 會(huì)計(jì)核算 預(yù)算

Abstract
Under the market economy, our country enterprise accounting reform is concomitant with the reform of market economy, the theory development started more early, relatively perfect the administrative institution, but the pace of accounting reform is relatively backward. At present, our country has no real sense of administrative institution accounting, for the introduction of government accounting is late, so our administrative institution accounting reform research is particularly important. At the same time as the gradual establishment of public finance framework, the administrative institution should redefine what should do what shouldn't do.Administrative institution is given by the state must be exercised power, has certain government functions, the management of public affairs social organizations.
This paper analyzes the basic level administrative institution weak fundamental accounting work performance, root, namely the accounting management system is not perfect, income and expenses two line policy implementation does not reach the designated position, external and internal control mechanism imperfect, put forward the improvement measures to perfect the accounting regulations, standards and system, strengthen accounting supervision system construction, create a good external environment, further improving accounting personnel quality, clear accounting responsibility subject.

Keywords administrative units accounting problems budget
目 錄
摘要 Ⅰ
Abstract Ⅱ

第1章 緒論 1
1.1研究背景 1
1.2研究的目的及意義 1
1.3國內(nèi)外研究現(xiàn)狀 2
1.4研究方法 3
第2章 行政單位會(huì)計(jì)核算基本理論 3
2.1行政單位會(huì)計(jì)核算的含義 3
2.2行政單位會(huì)計(jì)核算原則 4
2.3行政單位會(huì)計(jì)要素及會(huì)計(jì)等式 5
2.4行政單位會(huì)計(jì)核算應(yīng)遵守的相關(guān)規(guī)定 5
第3章 xx市國稅局會(huì)計(jì)核算現(xiàn)狀及存在的問題 7
3.1xx市國稅局基本概況 7
3.2xx市國稅局會(huì)計(jì)核算現(xiàn)狀 8
3.3xx市國稅局會(huì)計(jì)核算存在的問題 8
3.3.1會(huì)計(jì)基礎(chǔ)工作不強(qiáng) 8
3.3.2預(yù)算和執(zhí)行缺乏約束力 9
3.3.3業(yè)務(wù)處理不規(guī)范 10
3.3.4會(huì)計(jì)核算與資產(chǎn)管理相脫節(jié) 11
3.3.5會(huì)計(jì)工作人員專業(yè)素養(yǎng)不高 11
第4章 xx市國稅局會(huì)計(jì)核算問題的解決對(duì)策 12
4.1加強(qiáng)基礎(chǔ)工作建設(shè) 12
4.2強(qiáng)化預(yù)算管理 13
4.3規(guī)范業(yè)務(wù)處理程序 15
4.4實(shí)現(xiàn)會(huì)計(jì)核算與資產(chǎn)管理的協(xié)調(diào)統(tǒng)一 15
4.5提高工作人員素質(zhì) 16

結(jié)束語 17
致謝 18
參 考 文 獻(xiàn) 19