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自我国颁发了有关行政事业单位的新会计制度之后,行政事业单位就被要求在会计管理内部实行新的会计制度。新的会计制度中有关行政事业单位的部分会计科目做了修整。本文就行政事业单位会计科目的设置进行了一些探讨。
Since our country issued a new accounting system for administrative institutions, the administrative institutions were required to implement a new accounting system within the accounting administration. The new accounting system in the administrative unit of some accounting subjects have been trimmed. This article makes some discussions on the setting of accounting subjects in administrative institutions.