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事业单位会计是核算、反映和监督各级各类事业单位预算执行情况及其结果的专业会计。在日常生活中,人们比较熟悉的事业单位有教、科、文、卫等事业单位。它们所属的行业或者部门不尽相同,各自所从事的业务活动也存在差异,但是它们都具有不以营利为目的以及不具有社会生产和国家行政管理职能的特点。在我国,事业单位会计是指国有事业单位会计,非国有非营利组织会计称为民间非营利组织会计。
Institutional accounting is a professional accountant that accounts for, reflects and supervises the budget implementation and the outcomes of various types of public institutions at all levels. In daily life, people are more familiar with public institutions teaching, science, culture, health and other institutions. They belong to different industries or sectors, and their respective business activities vary. However, they all have the characteristics of non-profit-making and lack of social production and state administrative functions. In our country, PSU refers to the accounting of state-owned PSUs, and non-state-owned NPO accounting is called non-profit NPO accounting.