本文選題：事業(yè)單位會計核算 + 事業(yè)基金��； 參考：《財會通訊》2017年13期

【摘要】：和舊制度相比,新事業(yè)單位會計制度下的事業(yè)基金變化較大且涉及內(nèi)容較多,盡管事業(yè)單位新會計核算制度已經(jīng)頒布實施了好幾年,但仍有問題需不斷學(xué)習(xí)、探討和改進(jìn)。筆者根據(jù)教學(xué)感受,在領(lǐng)會含義、內(nèi)容基礎(chǔ)上總結(jié)其形成與核算的規(guī)律,指出了事業(yè)基金在應(yīng)用中存在的問題并提出了改進(jìn)建議。
[Abstract]:Compared with the old system, the institutional funds under the new accounting system of public institutions have great changes and involve more contents. Although the new accounting system of institutions has been promulgated and implemented for several years, there are still some problems that need to be continuously studied, discussed and improved. According to the teaching experience, the author summarizes the rules of its formation and accounting on the basis of understanding the meaning and content, points out the problems existing in the application of the institution fund, and puts forward some suggestions for improvement.
【作者單位】： 濟(jì)源職業(yè)技術(shù)學(xué)院;
【分類號】：F810.6
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本文編號：1798324