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事业单位为我国经济社会发展提供了大量的公益服务,随着事业单位体制的不断改革,社会发展对事业单位会计准则科学化的要求也在不断地提高。事业单位的会计管理已经逐渐与企业趋同,二者的会计准则也趋于一致。未来事业单位的会计准则会提高与企业会计准则的一致性。本文通过分析新事业单位会计准则与企业会计准则的区别和联系,进而总结事业单位会计管理的策略,帮助提高事业单位的会计水平。
Institutions have provided a large number of public service services for the economic and social development in our country. With the continual reform of the institutions and institutions, the requirements of social development for the scientificization of accounting standards in public institutions are also constantly improving. Institutional accounting management has gradually converged with the business, the two accounting standards tend to be the same. The accounting standards for future public institutions will be more consistent with the corporate accounting standards. This article analyzes the difference between the accounting standards of new PSUs and the accounting standards of enterprises, and then summarizes the accounting management strategies of PSUs to help improve the accounting standards of PSUs.