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事业单位会计,是以事业单位实际发生的各项经济业务为对象,记录、反映和监督事业单位预算执行过程和结果的专业会计,是预算会计的重要组成部分。现行事业单位会计制度的实施对于事业单位财会工作主要体现在会计主体、预算资金核算方式和管理方法、会计要素、会计等式和记账方法以及会计报表体系的改变方面,本文对这些方面进行了详细分析,并提出了事业单位财会工作需要重点注意的方面。
The accounting of public institutions is a professional accountant that records, reflects and supervises the process and result of the budget execution of public institutions for all economic activities that actually take place in public institutions, and is an important part of budget accounting. The implementation of the accounting system of the current public institutions For the financial and accounting work in public institutions mainly reflected in the main accounting, budget accounting and management methods, accounting elements, accounting equations and accounting methods, as well as changes in the accounting system, these aspects of the Detailed analysis, and put forward the financial institutions need to focus on aspects of the work.