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会计报表的质量对单位的决策和管理起着重要的作用,因而应给予足够的重视,以确保其质量。现对事业单位会计报表中经常出现的问题及规范事业单位会计报表的措施进行了分析。
The quality of accounting statements plays an important role in the decision-making and management of the unit, and should therefore be given sufficient attention to ensure its quality. At present, the problems frequently appeared in the accounting statements of public institutions and the measures to regulate the accounting statements of the public institutions are analyzed.