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浅谈事业单位会计主体的界定孙继光会计主体是指会计工作为其服务的特定单位或组织,是会计工作的空间范围。预算会计主体的界定,实质上是预算会计范畴的确定,是预算会计研究的一个极其重要的方面。因为只有科学地确定预算会计的范畴,才能进而研究预算会计的其他属性和...
On the definition of the main accounting unit of the accounting unit Sun Jiguang Accounting entity refers to the accounting work for its service to a specific unit or organization is the scope of the accounting work space. The definition of the subject of budget accounting is essentially the determination of the category of budget accounting and is an extremely important aspect of budget accounting research. Because only by scientifically determining the scope of budget accounting can further study other attributes of budget accounting and ...