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根据《事业单位会计制度》的规定,事业单位的资产负债表既要反映事业单位在某一特定日期的资产、负债和净资产方面的情况,又要反映事业单位一定期间的收入支出情况。笔者认为这样反映不妥:(1)与资产负债表在反映内容上的特有性质不相符;(2)与收入支出表反映的内容重复;(3)不符合明晰性原则。为此,笔者建议:一是将收入和支出类项日从资产负债表中全部删掉。二是将专项资金收支结余视同净资
According to the “Institutional Accounting System,” the institution’s balance sheet must reflect the institution’s assets, liabilities and net assets in a particular date, but also reflect the income and expenditure of institutions for a certain period of time. I think this is not properly reflected: (1) and the balance sheet reflects the content of the unique nature of inconsistent; (2) income and expenditure table reflects the content repeat; (3) does not meet the principle of clarity. To this end, I suggest: First, the income and expenditure items from the balance sheet all deleted. The second is to treat the balance of special funds as net