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制定事业单位会计准则的若干思考朱小平,杨郊红随着我国社会主义市场经济体制的逐步确立,事业单位会计的发展变化,迫切要求改革现行的、以计划经济体制为背景的事业单位预算会计制度,尽快制定和实施事业单位会计准则。本文就制定事业单位会计准则的几个重点问题谈些看...
Reflections on Making Accounting Standards for Public Institutions Zhu Xiaoping, Yang Yanghong With the gradual establishment of China’s socialist market economic system and the development and changes of accounting in public institutions, it is urgent to reform the current budget accounting system of public institutions under the planned economic system As soon as possible to develop and implement the accounting standards for public institutions. This article on the formulation of accounting standards in several key issues to talk about some ...