论文部分内容阅读
对修改公路养护会计制度的建议李吉祥新的企业会计制度已从１９９３年７月１日起在全国所有企业执行。由于公路养护单位是实行企业化管理的事业单位，仍执行原《公路养护会计制度》。难以适应《企业会计准则》的要求，也不利于与国际惯例接轨。因此，修改《公路养护会计制...
Suggestion on Modifying Accounting System for Highway Maintenance Li Jixiang The new accounting system for enterprises has been implemented in all enterprises nationwide since July 1, 1993. As the road maintenance unit is the implementation of enterprise management institutions, still implement the original “highway maintenance accounting system.” Difficult to meet the “Accounting Standards for Business” requirement, nor conducive to convergence with international practice. Therefore, to amend the "highway maintenance accounting ...