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事业单位应加强负债管理黄明锦《事业单位财务规则》第３３条指出，“负债是指事业单位所承担的能以货币计量，需要以资产或者劳务偿还的债务。”《事业单位会计准则》（试行）第２７条规定，负债包括借入款项，应付账款、预收账款、其他应付款、各种应缴款项等。这是我国...
Institutions Should Strengthen Liability Management Huang Mingjin Article 33 of the Financial Rules for Institutions states that “Liabilities refer to debts incurred by institutions that can be reckoned in monetary terms and require assets or services.” Accounting Standards for Business Units ) Article 27 provides that liabilities include borrowings, accounts payable, receipts in advance, other payables, all kinds of payables and so on. This is my country ...