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简要分析了目前事业单位会计决算报告的存在不足的方面以及会计核算方面对财务报告的影响,并比较《企业财务会计报告条例》,阐明事业单位会计核算方面的一些理论探索。
This paper briefly analyzes the current deficiencies in the accounting statement of the public institutions and the impact of accounting on the financial report, and compares the “Regulations of the Enterprise Financial Accounting Report” to clarify some of the theoretical exploration of the accounting unit.