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随着我国经济和财政改革的不断深入和完善,事业单位采用核定收支、定额(或定向)补助、超支不补、结余留用的管理模式后,绝大部分国有非盈利单位改变过去完全由国家拨经费收支的局面,收支项目和内容呈多元化势态,强调成本核算以及注重绩效考核。这一变化使得国有非盈利组织会计与政府会计的差别增大,与企业会计的差别缩小,甚至在很多方面趋
With the continuous deepening and perfection of China’s economic and financial reforms, most state-owned non-profit-making units have changed their ownership in the past after the reform of the state-owned non-profit units by adopting the management mode of approving income and expenditure, quota (or orientation) subsidies, overruns, Dial funds income and expenditure situation, the income and expenditure items and content showed a diversified state, emphasizing cost accounting and focus on performance appraisal. This change made the difference between state-owned nonprofit accounting and government accounting increased, the difference with corporate accounting narrowed, and even in many ways