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《事业单位会计准则》经2012年12月5日中华人民共和国财政部部务会议修订通过,本文通过新旧两个会计准则对比,分析其中修订后的规定对基层航道会计核算工作的影响。
The Accounting Standards for Public Institutions was revised and approved by the Ministry of Finance meeting of the People’s Republic of China on December 5, 2012. By comparing the two accounting standards, the article analyzes the impact of the revised rules on the accounting of grass-roots waterway.