关于事业单位存货若干问题的探讨●聂洪宝存货，是国际上通用的资产概念，也是我国企业财务会计制度使用的一个概念。１９９７年１月１日开始施行的《事业单位财务规则》引入了“存货”概念。《规则》第二十七条规定“存货是指事业单位在开展业务及其他活动中为耗用而储存... On the inventory of a number of issues institutions ● Nie Hongbao inventory, is an internationally common concept of assets, but also the use of China’s financial accounting system, a concept. The Institutional Financial Rules, which came into effect on January 1, 1997, introduced the concept of “stock”. Article 27 of the “Provisions” states that "inventories refers to the units that are stored for the purpose of carrying out business and other activities ...