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以事业单位会计核算的基础为研究对象,通过对事业单位采用传统模式下的收付实现制作为会计核算基础的弊端分析,引入了新时期事业单位建立权责发生制形式具体会计核算方法,并论证了这一会计基础的转变在当前社会主义市场经济体制下对事业单位建设与发展所起到的至关重要的作用与意义。
Taking the basis of public accounting as the object of study, through the analysis of the drawbacks of the public institutions adopting the payment and payment in the traditional mode as the basis of accounting, this paper introduces the specific accounting method in the form of accrual basis in public institutions It is demonstrated that the transformation of this basis of accounting plays an important role in the construction and development of public institutions in the present socialist market economic system.