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我国现行的事业单位会计准则、制度和规则的实施,对规范事业单位会计核算,加强事业单位财务管理,强化事业单位财务会计职能都起到了巨大的作用,但也存在着不适应公路事业单位特殊财务管理业务和特殊会计核算业务需求的情况。本文就公路养护事业单位会计存在的一些问题提出了一些看法,和大家一起商榷。
The implementation of the accounting standards, systems and rules of the current public institutions in our country has played a great role in regulating the accounting of public institutions, strengthening the financial management of public institutions, and strengthening the financial and accounting functions of public institutions. However, there are also some problems that are not suitable for the special public institutions Financial management business and special accounting business needs of the situation. This article puts forward some views on some problems existing in the accounting of highway maintenance institutions, and we discuss with them.