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(一)进行工会财务理论研究要认清两大趋势1.市场化趋势不论行政事业单位还是企业,抑或非营利组织,都与市场有着千丝万缕的联系。企业在激烈的竞争中要自主经营、自负盈亏;行政事业单位乃至非营利组织要合理配置自身资源,且各类主体都要保护自身资产安全完整,信息真实可靠。因此,加强会计工作、提升内部控制水平是各类主体的一致要求。随着我国市场化改革的不断推进,企业会计工作中一些做法将对工会等非营利
(A) the study of trade union financial theory should recognize two major trends 1. The trend of marketization Regardless of the administrative institutions or enterprises, or non-profit organizations, are inextricably linked with the market. Enterprises in the fierce competition to operate independently, self-financing; administrative institutions and even non-profit organizations to rationalize the allocation of their own resources, and all types of subjects should be safe and integrity of their assets, the information is true and reliable. Therefore, strengthening the accounting work to enhance the level of internal control is the consistent requirement of all kinds of subjects. As China’s market-oriented reform continues to advance, some practices in corporate accounting work will be for non-profit trade unions