摘要
随着事业单位的不断改革及新政策、新规定的相继出台,事业单位财务会计环境产生变化,会计准则及制度在内容上出现了许多新情况,现行事业单位会计制度已越来越不适应形势发展的需要,笔者就目前的事业单位会计制度存在的问题作一些探讨。
With the continual reforms of public institutions and implementation of some new policies and regulations, the accounting environment of public institutions has changed and some new phenomena relating to accounting norms and regulations have emerged. Therefore, the present accounting system in public institutions cannot meet the needs of development. Taking this into consideration, the author explores some issues concerning the present accounting system in public institutions.
出处
《安徽农业大学学报（社会科学版）》
2007年第1期35-36,共2页
Journal of Anhui Agricultural University:SOC.SCI.
关键词
事业单位
会计核算
会计制度
public institutions
accounting assessments
accounting system
