| 关于事业单位会计核算中现存问题与改进办法的探讨 |
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| 引用本文： | 邓加玲. 关于事业单位会计核算中现存问题与改进办法的探讨[J]. 重庆理工大学学报(自然科学版), 2006, 20(9): 127-128,141 |
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| 作者姓名： | 邓加玲 |
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| 作者单位： | 重庆师范大学初等教育学院 重庆400030 |
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| 摘 要： | 针对当前事业单位会计核算中存在的问题,提出了相应的改进措施,包括核算基础的改进和会计处理方法的完善。尤其在完善事业单位会计处理措施方面,提出要在资产会计处理、负债会计处理和收入与支出会计处理等3个方面作出改进。
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| 关 键 词： | 事业单位会计 会计核算基础 会计处理 |
| 文章编号： | 1671-0924（2006）09-0127-02 |
| 收稿时间： | 2006-05-12 |
| 修稿时间： | 2006-05-12 |
Discussion on the Problems in the Accounting of Public Institutions and the Improving Methods |
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| DENG Jia-ling. Discussion on the Problems in the Accounting of Public Institutions and the Improving Methods[J]. Journal of Chongqing University of Technology(Natural Science), 2006, 20(9): 127-128,141 |
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| Authors: | DENG Jia-ling |
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| Affiliation: | School of Primary Education, Chongqing Normal University, Chongqing 400030, China |
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| Abstract: | In terms of the problems in the accounting of public institutions,this paper puts forward corresponding improving measures including the improvement of accounting bases and the perfection of accounting treating method.Particularly,this paper proposes,in terms of perfecting accounting treatment measures in public institutions,the three points to be improved: accounting treatment of capital,liability and income and expenditure. |
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| Keywords: | accounting in public institution accounting bases accounting treatment |
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