摘要
改革开发以来,我国相继对政治、经济、教育、科技以及卫生领域
的体制进行了改革,现在我国将开展文化体制改革,将会有力助推我国
文化事业迎来发展新高峰。全民所有制的文化事业单位,将在此次文化
体制改革中改制为企业,整合成文化企业集团。融合资源做强国有文化
企业,是此次文化领域改革的中心环节,也是权衡改革是不是获得实质
性进展的首要标志

作为文化体制改革的重要内容之一,新闻出版欧亿·体育（中国）有限公司的企业制改革起
始于2003年,历经多年发展,待到国家新闻出版总署于2009年引发并
&39;
实施《关于进一步推进新闻出版体制改革指导意见》,整个欧亿·体育（中国）有限公司的改制
进入了一个全新的局面。然而从新闻出版业事业单位转企改制的近况来
看,如今对于事业单位转企改制过程当中会计核算内容的研宄数量与研
究成功严重不足。本文力求通过钻研现有论著,对其中最新的研宄成果
进行分析,突出现今新闻出版业内企改过程中存在的会计核算内容不
足,阐明其优化对策

木文主要包括五个部分,第一部分主要阐述了文化事业单位转企的
国家政策及背景,论述欧亿·体育（中国）有限公司中会计核算内容的研究意义,剖析了国内外
政府会计制度、事业单位会计制度、企业会计准则的研究现状。第二部
分主要阐述了政府会计制度、事业单位会计制度、企业会计准则的概念
及相关关联,对会计核算内容做了简要论述,列举了会计核算七个内容

第三部分以J报社的会计核算情况为例,分析现有事业单位会计核算内
I
北京化T.大学硕上学位论文
容与企业会计核算内容差异。第四部分理清在J报社转企改制管理过程
中存在的会计核算内容问题。第五部分针对优化J报社的会计核算内容,
加强文化事业单位在转企改制过程中的会计核算

关键字:转企改制,会计核算内容,新闻出版业
II ABSTRACT
THE RESEARCH ON THE DIFFERENCE OF
ACCOUNTING CONTENT IN J NEWSPAPER
ENTERPRIZATION REFORM
ABSTRACT
Since the reform and development, China has reformed the political,
economic, educational, scientific and health systems, and now China will
carry out the cultural system reform, which will be a powerful boost to
China&39;s cultural undertakings usher in the development of new peaks. The
ownership of cultural institutions will be integrated into a cultural enterprise
group in the process of cultural reorganization. Integration of resources to
strengthen the state-owned cultural enterprises not only is the central link in
this cultural sector reform, but also is the primary signs which can weigh the
reform has made substantial progress.
As part of the reform of the cultural system, the news publishing
industry began to implement the transformation in 2003, After years of
development, when State Press and Publication Administration released and
implemented Guidance on Further Promoting the Reform of Press and
Publication System, the newspaper reform into a new situation. However,
from the current situation, the current research about the institutions of
enterprises in the process of restructuring the contents of the accounting is
seriously inadequate. This paper attempts to study the relevant literature,
analyze the existing research results, in order to point out the lack of
accounting content in the process of restructuring enterprises, and clarify its
optimization measures.
This paper mainly includes five parts. The first part mainly expounds
the national policy in the cultural institutions into enterprises and the
hi 北京化工大学硕士学位论文
background, research significance of accounting content discussed in the
industry, analyzes the research status of domestic and foreign governments,
institutions and enterprise accounting standards. The second part mainly
elaborates the concept and related association among government
accounting system, public institution accounting system and enterprise
accounting standard, and makes a brief discussion on the contents of
accounting, enumerates the accounting of seven content .The third part list
example of J newspaper, to analyze the differences between existing
business units accounting content and corporate accounting content .The
fourth part clarifies the problem about accounting content in the reform of J
Newspaper transferring to enterprise restructuring.
The fifth part make some suggestions to optimize the accounting
content of J newspaper and to strengthen the cultural institutions in the
process of restructuring enterprises in the accounting.
KEY WORDS: Reform, Accounting content, News publishing industry
IV
目录
第1章绪论 1
1.1研究背景及意义1.1.1研究背景 1
1丄2研究意义 1
1.2研究内容及方法1.2.1研究容 2
1.2.2研究方法 2
1.2.3研究框架 3
1_3创新点 4
第2章相关文献及综述2.1会计制度及会计核算内容的涵义2.2国外研宄现状 5
2.2.1政府会计制度与事业单位会计制度2.2.2企业会计准则 7
2.3国内研宄现状 9
2.3.1政府会计制度与事业单位会计制度2.3.2企业会计准则第3章J报社的事业与企业会计核算内容比对3.1 J报社简介 15
3.2 J报社基于事业单位的会计核算内容3.2.1资产、负债、净资产3.2.1.1库存现金 16
3.2.1.2固定资产 16
3.2.1.3无形资产 17
3.2.2收入、支出、结余V 北京化工大学硕士学位论文
3.2.2.1收入、支出的计量3.2.2.2 结余 18
3.2.3财务报表 19
3.2.3.1资产负债表3.2.3.2收入支出表3.3 J报社基于企业的会计核算内容3.3.1资产、负债、所有者权益3.3.U库存现金 20
3.3.1.2固定资产 20
3.3.1.3无形资产 22
3.3.2收入、费用、利润
23
3.3.2.1收入、费用的核算
23
3.3_2.2 利润 23
3.3.3财务报表 24
3.3.3.I资产负债表
24
3.3.3.2 利润表 25
3.3.3.3现金流量表
25
第4章J报社转企改制中会计核算内容存在的局限性
29
4.1资产、负债、所有者权益
29
4.1.1资产采购方式
29
4.1.2固定资产的核算
30
4.1.3基本建设项目的核算
31
4.1.4无形资产的核算
31
4.2收入、费用、利润
32
4.2.1收入、支出的核算
32
4.2.2成本核算 32
4.3贝才务报表 33
4.3.1企业财务报表
33
4.3.2事业单位财务报表
33
第5章J报社转企改制中会计核算内容的改进对策
35
VI 目录
5.1资产、负债、所有者权益
35
5.1.】资产采购方式
35
5.1.2固定资产的核算
36
5.1.3基本建设项目的核算
37
5.1.4无形资产的核算
39
5.2收入、费用、利润
39
5.2.1收入、费用的核算
39
5.2.2成本核算 39
5.3财务报表 40
第6章结论 41
参考文献
43
_ 47
作者与导师简介
49
VII CONTENTS
Contents
Chapter 1 Introduction1.1 Research background and meaning1.1.1 Research background1.1.2 Research meaning1.2 Research contents and methods1.2.1 Research contents1.2.2 Research method1.2.3 Research framework1.3 Innovation point 4
Chapter 2 Related literature and review2.1 The meaning of accounting system and accounting2.2 Foreign research status2.2.1 Government accounting system and institution accounting system2.2.2 Accounting standards for enterprises2.3 Domestic research status2.3.1 Government accounting system and institution accounting system2.3.2 Accounting standards for enterprisesChapter 3 The comparison between the business of newspaper and the
accounting content3.1 J Newspaper profile3.2 J The content of accounting based on public institutions3.2.1 Assets,liabilities, net assets3.2.1.1 value-cash 16
3_2_ 1.2 Fixed assets 16
3.2.1.3 Intangible assetsIX 北京化工大学硕士学位论文
3.2.2 Incomeexpenditure,balance3.2.2.1 Measurement of income and expenditure3.2.2.2 Balance 18
3.2.3 Financial statements3.2.3.1 Balance sheet3.2.3.2 Income statement3.3 Based on the content of Enterprise Accounting3.3.1 Assets, liabilities, owner&39;s equity3.3.1 _1 value-cash 20
3.3.1.2 Fixed assets3.3.1.3 Intangible assets
22
3.3.2 Income,
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