| 事业单位会计制度若干问题的探讨 |
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| 引用本文： | 许业玲,王龙飞.事业单位会计制度若干问题的探讨[J].安徽农业大学学报,2007(1):35-36. |
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| 作者姓名： | 许业玲 王龙飞 |
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| 作者单位： | 安徽工程科技学院 财务处;安徽工程科技学院 财务处 |
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| 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。
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| 关 键 词： | 事业单位 会计核算 会计制度 |
The Exploration on Accounting System in Public Institutions |
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| XU Ye- ling and WANG Long- fei.The Exploration on Accounting System in Public Institutions[J].Journal of Anhui Agricultural University,2007(1):35-36. |
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| Authors: | XU Ye- ling and WANG Long- fei |
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| Institution: | Anhui University of Technology and Science;Anhui University of Technology and Science |
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| Abstract: | 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. |
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| Keywords: | public institutions accounting assessments accounting system |
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