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对权责发生机制进行落实,除了能够对常规会计工作的核算模式实施优化之外,还能对事业部门及单位进行引导,使事业部门和事业单位能够对会计工作形成新的认知。为此,作者依照个人在事业单位中参加财会工作、从事会计职位的经历,对落实权责发生制的价值实施探析,并解答如何践行权责发生制这个关键问题。
The implementation of the accrual mechanism, in addition to the implementation of the accounting mode of regular accounting optimization, but also to guide the business units and units, so that business units and institutions to the accounting work to form a new understanding. To this end, the author in accordance with the individual in the PSU to participate in accounting work experience in accounting jobs, to implement the value of the implementation of accrual basis to explore and answer how to practice the key issue of accrual basis.