摘要
阐述了事业单位财政统发工资后会计处理的变化情况,指出了财政统发工资的优点与不足之处。
This paper the varying situation of a ccounting treatment of institution s after the salary is provided by fi-nancial organs,and points out the me rits and demerits of that the salary i s provided by financial organs.
出处
《科技情报开发与经济》
2003年第1期129-129,132,共2页
Sci-Tech Information Development & Economy
关键词
事业单位
财政统发工资
会计处理
institution
unified provision of s alary by financial organs
accounting treatment
