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种子专业会计随着种子公司的建立而形成。它所核算和监督的内容,包括种子生产、加工、经营、附营业务及其经济活动全过程,并反映种子行业的生产经营规律,为农业生产服务。当前,我国种子行业是国家机构的附属单位(事业单位,企业管理)。对事企两种资金能否统一在一个会计制度内,既符合财政制度的要求,又满足企业管理的需要,本文探讨有关的几个问题。一、事业单位、企业管理的内涵我们通常所说的事业单位,是指不以生产、经营为目的,用行政管理手段去完成某项专职任务。这类纯事业型机构的资金来源由国家预算中支付,
Seed professional accounting is formed with the establishment of seed companies. It accounts for and supervises the content, including seed production, processing, management, and afforestation business and its economic activities throughout the process, and reflects the seed industry’s law of production and management, for agricultural production services. At present, China’s seed industry is a subsidiary of state institutions (institutions, business management). Whether the two kinds of funds can be unified within an accounting system can not only meet the requirements of the financial system but also meet the needs of enterprise management. This article discusses several issues involved. First, the institutions, the connotation of enterprise management What we usually refer to institutions, refers to the production and management for the purpose of using administrative means to complete a full-time task. The funding sources for these purely business-type institutions are paid from the state budget,