谈改革后的行政单位会计

• 作 者: 徐国民 周世彬
• 机 构: 河南省财税学校,新密市审计局
• 出 处: 中州审计
• 发表日期: 1998年06期
• 关键词: 行政单位会计 事业单位会计 会计单位 财会工作者 预算会计制度 财政总预算会计 新旧制度 预算外资金 合同预收款 收付实现制

谈改革后的行政单位会计□徐国民周世彬为使行政单位财会工作者尽快掌握新行政单位会计制度的基本内容，便于新旧制度顺利衔接并按照新制度的规定进行会计核算，笔者对改革后的行政单位会计从以下几个方面谈些认识。一、建立了独立的行政单位会计制度改革前，行政单位和事...

To talk about the accounting of the administrative units after the reform □ Xu Guomin Zhou Shibin In order to make the accounting department of the administrative units grasp the basic content of the accounting system of the new administrative units as soon as possible so as to facilitate the smooth connection between the new system and the old one and make accounting according to the provisions of the new system, Accounting unit from the following aspects to talk about some understanding. First, the establishment of an independent administrative unit before the reform of the accounting system, administrative units and things ...