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2002年底,财政部起草了《民间非营利组织会计制度》(征求意见稿),这意味着非营利组织会计作为一个特定的分类已为我国官方所认可,也预示着预算会计新一轮改革即将开始。本文仅就这次改革的有关取向选择问题做些初步探讨。
At the end of 2002, the Ministry of Finance drafted the “Non-governmental Non-Profit Organization Accounting System” (Draft for Comment), which means that non-profit organization accounting as a specific classification has been officially approved by our country and also indicates that the upcoming round of budget accounting reform Start. This article only on the reform of the choice of orientation to do some preliminary discussion.