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会计财务处理是事业单位和企业单位在日常事务中需要面对的财务管理问题,由于二者在企业性质等层面存在显著差异,从而导致二者的会计财务处理过程中有明显的不同。本文首先分析了事业单位与企业单位会计财务处理差别的原因,从根本原因、主要原因以及直接原因三个层次对其进行了详细的阐述,在此基础上,依据实际的事务处理方法,分析和探讨了事业单位会计与企业单位会计财务处理差异的具体表现,从中可以看出这些差异不仅体现在形式上,还体现在内容上,甚至对于一些问题上,其处理的方向都存在不同。
Financial accounting is the financial management problems that institutions and business units need to deal with in their daily affairs. Because of their significant differences in the nature of enterprises, there are obvious differences in the accounting financial management between the two. This article first analyzes the reasons for the difference between the accounting financial treatment of institutions and enterprises, and elaborates on the causes from the root cause, the main reason and the direct cause. On this basis, based on the actual transaction processing method, It explores the concrete manifestation of the differences between the accounting treatment of public institutions and the accounting treatment of enterprises, from which we can see that these differences are not only reflected in form, but also in the content. Even for some problems, the treatment directions are different.