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随着行政事业单位各项改革的不断深入,收付实现制的弊端明显的表现出来,本文论证了在三个特定的业务中引入权责发生制,对它的可行性和账务处理做了初步探讨。
With the continuous deepening of various reforms in the administrative institutions and the obvious drawbacks of the cash collection and payment system, this paper demonstrates that the introduction of the accrual basis in the three specific businesses and the feasibility and accounting treatment thereof Preliminary discussion.