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在目前我国单位的形式有两种,其中包含了事业单位与企业单位,因为两个本质不同,在会计财务处理的方式也会有所差异,因此本文主要针对于事业单位与企业单位会计财务处理的区别为切入点进行分析。结合当下企事业单位会计财务处理差异的原因为依据,从纳税处理方式不同、成本核算方式的不同、会计分录形式不同、事业活动存在差异等方面进行深入探索与研究,主要目的在于更好的保障企业单位与事业单位会计财务管理工作顺利开展。
At present, there are two types of units in our country, including public institutions and business units. Because the two are different in essence, the way of handling financial accounting will also be different. Therefore, this paper mainly focuses on the accounting financial management of public institutions and enterprises The difference between the point of entry for analysis. Based on the reasons for the difference in accounting financial treatment of enterprises and institutions at present, this paper makes an in-depth exploration and research from the aspects of tax treatment methods, different cost accounting methods, different forms of accounting entries and differences in business activities. The main purpose is to better Guarantee the smooth progress of accounting and financial management of enterprises and institutions.