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本文论证了事业单位会计准则向企业会计准则趋同,最终达到二者合一的必要性和可行性,并提出合并应注意问题的建议。1、改变会计核算基础;2、改变会计科目设计;3、变革会计报表形式,增加现金流量表和附注披露;4、增加提取固定资产折旧内容的核算和反映;5、改变专用基金的归属地;6、变年终结转为每月结转;7、加强预算管理和内部成本控制。
This article demonstrates the necessity and feasibility of converging the accounting standards of public institutions with the accounting standards of enterprises, and ultimately achieving the unity of the two. 1, changing the basis of accounting; 2, changing the design of accounting subjects; 3, changing the form of accounting statements, adding cash flow statement and notes disclosure; 4, increasing the extraction of depreciation of fixed assets accounting and reflection; 5, ; 6, turn the end of the year for the carry-over; 7, to strengthen budget management and internal cost control.