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本文简要分析了目前事业单位会计决算报告的存在不足的方面以及会计核算方面对财务报告的影响,并比较《企业财务会计报告条例》,阐明事业单位会计核算方面的一些理论探索。
This article briefly analyzes the current deficiencies in the accounting statements of public institutions as well as accounting aspects of the impact on financial reporting, and comparison of “Enterprise Financial Accounting Report,” clarify the accounting unit of some theoretical exploration.