摘要
随着我国经济体制改革不断深入发展,事业单位的会计环境也发生了巨大变化,1997年发布的《事业单位会计准则(》试行)已不适应规范事业单位的会计核算,为此,针对"准则"存在的问题提出改进意见。
Along with the continuously deeper and developing of our nation＇s economic system, institution accounting environments have been greatly changed, which is not suitable for the criteria of institution financial accounting, being directed against the problems existed in 〈Institution Accounting Norm〉 （Trying out） issued in 1997, puts forward the revised suggestions.
出处
《机械管理开发》
2007年第5期111-112,共2页
Mechanical Management and Development
关键词
会计准则
事业单位
问题及对策
Accounting norm
Institution
Problems and counterplot
