| 对事业单位会计核算引入权责发生制问题的探讨 |
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| 引用本文： | 冷湘. 对事业单位会计核算引入权责发生制问题的探讨[J]. 渝西学院学报(社会科学版), 2009, 0(2) |
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| 作者姓名： | 冷湘 |
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| 作者单位： | 重庆市财政局; |
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| 摘 要： | 随着我国市场经济体制的建立以及预算管理体制的逐步深化,将权责发生制基础引入我国事业单位会计核算已成为我国事业单位会计改革的现实选择。文章针对收付实现制在新形势下所面临的问题,分析我国事业单位会计核算引入权责发生制的必要性和可能性,提出我国事业单位会计引入权责发生制的改革思路。
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| 关 键 词： | 事业单位会计 收付实现制 权责发生制 |
A Probe into the Introduction of Accrual Basis into Institution Accounting |
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| LENG Xiang. A Probe into the Introduction of Accrual Basis into Institution Accounting[J]. , 2009, 0(2) |
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| Authors: | LENG Xiang |
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| Affiliation: | Chongqing Financial Bureau;Yubei Chongqing 401121;China |
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| Abstract: | With the establishment of market economy and popularization of budget management system,it is the right time to introduce accrual basis into the accounting system in public institutions.In this context,the paper analyzes the current situation in institution accounting and tentatively suggests specific measures to tackle this problem. |
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| Keywords: | accounting system in public institutions cash basis accrual basis |
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