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文章重点分析新会计制度的变化、对事业单位的影响及新旧会计制度之间的衔接工作,探讨修订后的《会计制度》对我国事业单位发展所带来的影响。
The article focuses on the analysis of the changes in the new accounting system, the impact on the institutions and the connection between the old and the new accounting systems, and the impact of the revised “accounting system” on the development of public institutions in China.