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1997年5月和7月,财政部分别发布了《事业单位会计准则》(以下简称“准则”)和《事业单位会计制度》(以下简称“制度”),并规定该准则和制度自1998年1月1日起在全国范围内实行。这是我国事业单位会计的一项重大改革。重新划分会计要素,确立资产、负债、净资产、收入和支出五个会计要素是这次改革的一项重要内容。本文就收入这个要素的有关问题谈点个人看法。
In May and July 1997, the Ministry of Finance promulgated the “Accounting Standards for Institutions” (hereinafter referred to as the “Standards”) and the “Institutional Accounting System” (hereinafter referred to as “the system”) respectively, and stipulated that these guidelines and System since January 1, 1998 onwards in the country. This is a major reform of the accounting system in our country. Re-delineation of accounting elements, the establishment of assets, liabilities, net assets, income and expenditure five accounting elements is an important part of this reform. This article talks about personal issues about the issue of income.