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科学事业单位财会制度改革的背景和特色戴国庆国家科委、财政部１９９７年３月颁布的《科学事业单位财务制度》和１９９７年１２月颁布的《科学事业单位会计制度》分别于去年和今年１月１日起全面实施。这次科学事业单位财务、会计制度改革是一次制度创新，是对原科研财务...
Background and Characteristics of the Reform of Accounting System in Scientific Institutions DAI Guo-qing The Financial System of Science Institutions promulgated by the State Science and Technology Commission and the Ministry of Finance in March 1997 and the Accounting System of Scientific Institutions promulgated in December 1997 respectively last year and this year January 1 full implementation. This scientific institution financial, accounting system reform is an institutional innovation, is the original scientific research finance ...