关于行政事业单位的会计科目合并

Research on combination of accounting titles in administration units

根据现行的会计科目逐渐暴露出许多不尽合理之处展开了讨论。从资产、负债和支出3个方面对行政事业单位会计科目设置中存在的问题进行了具体分析,并针对存在的问题提出了相应的会计科目增减措施。

With the development,the present accounting titles are exposing more shortcomings. .In this paper,the practical problems existing in the setting of accounting titles in administration units are analyzed from three aspects,including assets,liabilities and expenses. Finally,the amended steps on corresponding accounting titles are proposed.