摘要
企业会计制度的快速发展,给事业单位会计制度提出了挑战也带来了发展的机遇,事业单位会计制度存在的问题及改革方向不断成为人们争论的焦点,本文就我国事业单位选择权责发生制的可能性及必要性方面进行了探讨。
The enterprise accounting system fast development, proposed for the institution accounting system the challenge has also brought the development opportunity,the institution accounting system existence question and the reform direction unceasingly becomes the focal point which the people argued, this article on Our country Institution chooses the power and responsibility to have the system possibility and the necessary aspect has carried on the discussion.
出处
《中国经济与管理科学》
2008年第1期85-86,共2页
Chinese Economy Management Science Magazine
关键词
事业单位会计
权责发生制
Institution accountant Power and responsibility has in