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阐述了目前事业单位会计制度所存在的问题,并提出了统一事业单位会计制度、统一会计主体、采用权责发生制计量等建议,为改进事业单位会计制度提供参考。
The problems existing in the current accounting system of public institutions are expounded. Proposals such as the accounting system of unified public institution, the uniform accounting entity and the accrual of accrual basis are put forward to provide reference for improving the accounting system of public institutions.