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事业单位是我国社会管理和公共服务职能的主要载体,是中国特有的作为计划经济条件下的产物,本文通过事业单位企业化管理背景下,为了适应新形势的发展,如何实现事业单位会计制度向企业会计制度转变进行了分析。
Institutions are the main carrier of social management and public service functions in our country. They are peculiar to China as the product under the conditions of planned economy. Under the background of enterprise management in public institutions, in order to adapt to the new situation, how to realize the institutional Business accounting system changes were analyzed.