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浅析企、事业单位的会计差异
引用本文:朱婕.浅析企、事业单位的会计差异[J].浙江纺织服装职业技术学院学报,2004,3(1):67-69.
作者姓名:朱婕
作者单位:宁波服装职业技术学院
摘    要:在分析行政事业单位与企业单位两个领域会计核算的基础上,从会计规范性、涉及面、核算对象、核算目的以及纳税情况等方面,归纳出企、事业单位会计的几点差异.

关 键 词:企业会计制度  预算会计  差异
文章编号:1671-9751(2004)01-0067-03
修稿时间:2003年11月15

A Analysis of the Difference Between the Administration and the Enterprise
ZHU Jie.A Analysis of the Difference Between the Administration and the Enterprise[J].Journal of Zhejiang Textile & Fashion College,2004,3(1):67-69.
Authors:ZHU Jie
Abstract:In the paper, based on the analysis of the accountant business accounting of the two domain of the administration and the enterprise, the differentia between administration and the enterprise were concluded from the aspects of accountant standardization, application field, business accounting object,business accounting aim as well as ratepaying.
Keywords:enterprise accountant system  budget accountant  difference  
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