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新修订的《事业单位会计制度》将基本建设投资纳入事业单位会计核算,使事业单位会计核算更完整、真实,同时也对基建核算与管理提出更高要求,本文从六个方面对有关问题进行了探讨,以推动完善事业单位基建会计工作。
The newly revised Accounting System for Public Institutions incorporates capital construction investment into public accounting and makes the accounting of public institutions more complete and truthful. At the same time, it also puts forward higher requirements on infrastructure accounting and management. This article discusses the relevant issues from six aspects In order to promote the improvement of public institutions of accounting work.