亦谈新事业单位会计制度中事业基金的形成与核算

发布时间：2018-04-24 21:26

  本文选题：事业单位会计核算 + 事业基金　； 参考：《财会通讯》2017年13期

【摘要】：和旧制度相比,新事业单位会计制度下的事业基金变化较大且涉及内容较多,尽管事业单位新会计核算制度已经颁布实施了好几年,但仍有问题需不断学习、探讨和改进。笔者根据教学感受,在领会含义、内容基础上总结其形成与核算的规律,指出了事业基金在应用中存在的问题并提出了改进建议。
[Abstract]:Compared with the old system, the institutional funds under the new accounting system of public institutions have great changes and involve more contents. Although the new accounting system of institutions has been promulgated and implemented for several years, there are still some problems that need to be continuously studied, discussed and improved. According to the teaching experience, the author summarizes the rules of its formation and accounting on the basis of understanding the meaning and content, points out the problems existing in the application of the institution fund, and puts forward some suggestions for improvement.
【作者单位】： 济源职业技术学院;
【分类号】：F810.6
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本文编号：1798324