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事业单位会计是指全面、系统、连续记录事业单位资金运动过程,反映和监督事业单位执行预算情况的经济活动。规范事业单位会计核算,对于加强事业单位财务管理,提高财政资金使用效益,强化事业单位职能有着非常重要的意义。
Institutional accounting refers to the comprehensive, systematic and continuous recording of the capital movement of the institutions, reflecting and supervising the economic activities of the institutions in implementing the budget. Standardize the accounting of public institutions, for the strengthening of financial management institutions, improve the efficiency of the use of financial resources, and strengthen the functions of institutions has a very important significance.