摘要
随着改革的不断深入,对事业单位的会计工作提出了新的要求,事业单位内部的会计内容也越趋于复杂化。面对会计准则的不断变更,如何选出适合本单位的会计政策,对会计活动进行恰当处理是事业单位面临的一项重要工作。基于此,文章对事业单位的会计政策选择展开研究。
With the deepening of reform,new requirement has been presented to the accounting work ofadministrative institution,which tends to be more complex.Facing the changing accouting principles,how to selectthe proper accounting policy and manage the accounting activities properly is the significant task of administrativeinstitution.Based the above,this paper studies the selection of accounting policy of administrative institution.
作者
张丽君
苏越
ZHANG Li-jun;SU Yue(Finance Department, Hebei University of Engineering, Handan 056038, China;Hydrogeology Bureau of China Coal Geology Bureau, Handan 056004, China)
出处
《河北工程大学学报(社会科学版)》
2017年第2期38-39,共2页
Journal of Hebei University of Engineering(Social Science Edition)
关键词
事业单位
会计政策
选择
administrative institution
accounting policy
selection