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事业单位会计制度对于事业单位固定资产的核算作了具体的规定,但在执行过程中也存在许多问题。这些问题出现的原因有制度本身规定不完善之处,也有会计人员对于会计制度的理解不准确所致。
Institutional accounting system for the accounting unit of fixed assets made specific provisions, but there are also many problems in the implementation process. The reasons for these problems are the imperfections stipulated by the system itself, and the inaccurate accounting people’s understanding of the accounting system.