试论基金会计阎达五，荆新在我国预算会计改革、研究起草事业单位会计准则的过程中，基金会计问题时隐时现。譬如，关于资产负债表的第三要素，是用“净资产”还是用“基金”，一直存在争议。实际上，中央制定的《中国教育改革与发展纲要》就要求逐步在大学实行基金制。为... On the accountant accounting Yan Da five, Jing Xin in China’s budget accounting reform, the study of the preparation of institutional accounting standards in the process of the accounting issues of the fund when the hiding. For example, there remains a debate about whether the third element of the balance sheet is to use “net assets” or “funds.” In fact, the “Outline of Education Reform and Development in China” formulated by the Central Government requires the gradual implementation of the fund system in universities. for...