摘要
随着我国经济和财政改革的不断深入和完善,现行的事业单位会计制度已越来越不适应形势发展的需要。对此,就固定资产及修购基金、支出核算、事业单位后勤社会化及企业化管理的核算、增加“在建工程”和“低值易耗品”科目和关于会计报表问题等提出了改革建议。
With the increasing and deep perfection of our economy and financial reform, the present enterprise accounting system has been not satisfying situational development all the more.In view of this state, this paper points out some suggestions about fixed assets, funds of buying and mending, expenditure check, check of enterprise logistics socialization and business management, adding the terms of 'projects under construction' and 'goods with low value and easy consumption', issues on the reports.
出处
《达县师范高等专科学校学报》
2005年第2期109-111,共3页
Journal of Daxian Teachers College
关键词
事业单位
会计制度
改革
enterprise unit
accounting system
reform
