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随着财政税收和单位财务体制的变革,事业单位已突破了单纯管理预算资金的局面,正朝着多渠道筹集资金的方向发展,已从单纯核算收、支、余、超向核算经济效益型过渡。会计的职能作用越来越被人们重视。现就会计在事业单位的地位和作用谈点看法:
With the changes in fiscal revenue and the unit’s financial system, institutions have broken through the situation of simply managing budget funds and are moving in the direction of raising funds through multiple channels. From the simple calculation of economic benefits transition. The function of accounting is getting more and more attention. Now accounting in the status and role of public institutions to talk about the point: