摘要
探讨事业单位会计制度工作 ,通过对预算会计特点的分析 ,认清其主要任务 ,探讨事业单位会计制度未来的改革方向 ,使其能适应财税体制改革和事业单位财务制度改革的发展方向 。
Through an analysis of the characteristics and missions of budget accounting, the paper discusses the accounting system of non-profit organizations and its future development trends. Based on the discussion, some suggestion are put forward to enable the accounting system to be adapted to the future reform of fiscal system as well as the financial system for non-profit organizations.
出处
《广东水利电力职业技术学院学报》
2004年第3期31-32,共2页
Journal of Guangdong Polytechnic of Water Resources and Electric Engineering