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一、事业单位会计的内涵(一)事业单位的界定事业单位一方面部分负担着具有公共性和社会性的服务,国家财政给予财政补贴;另一方面又部分满足个体消费的需要,包含有商品经济属性,须通过市场来给予补偿。因此,事业单位的实质是具有公益性和产业性的双重属性,是具有事业法人地位的社会
I. The Connotation of Institutional Accounting (I) Definition of Institutions Institutions, on the one hand, partly bear the services of publicity and sociality while the state finances provide financial subsidies; on the other hand, they partially meet the needs of individual consumption and include commodities Economic attributes must be compensated through the market. Therefore, the essence of institutions is to have the dual attribute of public welfare and industrialization, and it is a society with the status of legal person as a corporation