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本文从事业单位会计制度与企业会计制度的主要区别入手,就企业化管理事业单位如何由执行原事业单位会计制度向企业会计准则体系转换以及制度转换前后的注意事项等问题作一探讨,以期对企业化管理事业单位会计改革的具体实施提供一些参考意见。
This article starts from the main difference between the accounting system and the accounting system of enterprises, and discusses how to transform the accounting system of the former institutions into accounting system of enterprises and the precautions before and after the system transformation. Enterprise management unit reform of the accounting practice to provide some reference.