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第一章总则第一条为了适应我国社会主义市场经济体制和社会事业发展的需要,规范事业单位会计核算,保证会计信息质量,根据《中华人民共和国会计法》,制定本准则。第二条本准则适应于各级各类国有事业单位。第三条事业单位会计是预算会计的一个组成部分。事业单位的会计核算工作必须遵守国家有关法律、法规及本准则的规定。事业单位的各项资金和财产均应纳入单位的会计核算。第四条会计核算应当以事业单位自身发生的各项经济业务为对象,记录和反映事业单位自身的各项经济活动。
Chapter I General Provisions Article 1 These Guidelines are formulated in accordance with the Accounting Law of the People’s Republic of China in order to meet the needs of China’s socialist market economic system and the development of social undertakings, standardize the accounting of public institutions and ensure the quality of accounting information. Article 2 This standard is applicable to all kinds of state-owned institutions at various levels. The third public institution accounting is an integral part of budget accounting. Institutional accounting work must comply with the relevant state laws and regulations and the guidelines. Institutions of all funds and property should be included in the unit’s accounting. Article 4 Accounting shall take the various economic activities that the institutions themselves take as their targets, recording and reflecting the various economic activities of the institutions themselves.