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本文通过分析比较预算外资金专储会计实务中几种典型的会计核算方法的利弊,针对预算外资金会计核算的复杂性,提出了在修订行政(事业)单位会计制度时,对预算外资金专储的会计核算方法和管理上的一些具体建议。
By analyzing and comparing the advantages and disadvantages of several typical accounting methods in the accounting practice of extra-budgetary special funds, this paper proposes a new method to improve the accounting system of extra-budgetary funds Storage of accounting methods and management of some specific recommendations.