差错调整在事业单位会计实务中的思考

The Application of Error Adjustment in the Accounting Practice of Public Institutions

论文从事业单位会计工作存在的问题入手,结合行事业单位会计差错更正的原则和依据,对现行事业单位会计差错的更正方法展开论述,并对事业单位会计实务中差错调整的应用进行分析。最后,将提出差错调整在事业单位会计实务中的具体保障措施。希望论文能为提升我国事业单位会计账务处理规范化提供参考性建议。

Based on the problems existing in the accounting work in public institute, combining with the principle and basis of accounting error correction of public institute, paper analyzes the correction method of accounting error of public institute, and the application of error adjustment in public institute accounting practice, finally, puts forward the specific safeguard measure, in order to provide reference for improving the standardization of accounting treatment in pubic institutions of China.