| 农业科研单位财务核算的现状分析 |
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| 引用本文： | 张利军.农业科研单位财务核算的现状分析[J].黑龙江农业科学,2011(8):108-109. |
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| 作者姓名： | 张利军 |
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| 作者单位： | 黑龙江省农业科学院信息中心,黑龙江哈尔滨,150086 |
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| 摘 要： | 随着我国经济的不断发展,行政事业单位会计制度改革在逐步完善,农业科研事业单位财务核算已由国家财政＂统收统支＂向收支方式多样化发展。为提高农业科研事业单位财务管理水平,从农业科研单位业务发展的特殊性要求出发,将收付实现制与权责发生制两种会计核算确认原则进行了全面分析比较,指出了农业科研单位在财务核算中存在的问题及权责发生...
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| 关 键 词： | 农业科研单位 会计核算 收付实现制 权责发生制 作用 |
Status Analysis on Financial Accounting of Agricultural Science and Research Institutions |
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| ZHANG Li-jun.Status Analysis on Financial Accounting of Agricultural Science and Research Institutions[J].Heilongjiang Agricultural Science,2011(8):108-109. |
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| Authors: | ZHANG Li-jun |
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| Institution: | ZHANG Li-jun(Information Center of Heilongjiang Academy of Agricultural Sciences,Harbin,Heilongjiang 150086) |
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| Abstract: | With the development of economy,the reformation of accounting system of administrative institution is perfecting gradually,the financial accounting of agricultural science and research institutions has developed from national finance ＇monopoly control ove |
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| Keywords: | agricultural science and research institutions financial accounting cash basis of accounting accrual basis of accounting |
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