论文部分内容阅读
工业园区是县域经济发展的重要平台。江西省大部分工业园区成立于2001年。但是,工业园区管理委员会的会计核算工作,由于机构设置等原因,至今没有形成统一的核算口径和方法:有的工业园区独立核算;有的实行向当地财政部门报账;有的按照《事业单位会计制度》进行核算;有的按照《企业会计制度》进行核算;有的实行事业单位核算和企业单位核算并存。这就使会计信息难以成为可以促进园区
Industrial Park is an important platform for the development of county economy. Most industrial parks in Jiangxi Province was established in 2001. However, due to the establishment of institutions and other reasons, the accounting calculation of the Industrial Park Management Committee has not formed a unified accounting method and method so far: some industrial parks are independently accounted for, some are reimbursed to the local financial departments, and others are in accordance with the Accounting Standards for Public Institutions System “accounting; some in accordance with the” accounting system for business accounting "; some implementation of business accounting and business units co-exist. This makes accounting information difficult to be able to promote the park