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财政部于2006年2月15日发布了新的《企业会计准则》,进一步完善了与我国国情相适应并与国际惯例相协调的企业会计法规体系。相比之下,事业单位的会计制度和财务规则尚有较大的完善空间。事业单位不同于企业,也不同于政府和各个行政单位,它以实现社会效益为宗旨,不以营利为目的,把社会效益做为衡量业绩的基本
The Ministry of Finance released the new Accounting Standard for Business Enterprises on February 15, 2006, further improving the system of accounting rules and regulations for enterprises in line with China’s national conditions and in line with international practices. In contrast, the institutional accounting system and financial rules there is still much room for improvement. Institutions different from the enterprise, but also different from the government and various administrative units, it aims to achieve social benefits, not for profit for the purpose, the social benefits as a measure of performance of the basic