| 事业单位与企业单位会计准则的比较分析 |
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| 引用本文： | 田建红.事业单位与企业单位会计准则的比较分析[J].湖北师范学院学报(哲学社会科学版),2005,25(5):58-61. |
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| 作者姓名： | 田建红 |
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| 作者单位： | 湖北省教育厅,会计核算中心,湖北,武汉,430000 |
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| 摘 要： | 我国事业单位会计准则与企业会计准则在要素定义、基本原则等方面有近似性,事业单位与企业单位业务内容及管理模式有融合性,事业单位会计准则因我国经济和财政改革的深入和完善日益显现出其局限性,需要重新规范事业单位的会计行为和会计准则。
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| 关 键 词： | 事业单位会计准则 企业单位会计准则 改进措施 |
| 文章编号： | 1009-4733(2005)05-0058-04 |
| 修稿时间： | 2005年3月16日 |
The comparing of accounting principles between institutions and enterprises |
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| TIAN Jian-hong.The comparing of accounting principles between institutions and enterprises[J].Journal of Hubei Normal University(Philosophy and Social Science),2005,25(5):58-61. |
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| Authors: | TIAN Jian-hong |
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| Abstract: | In our institutions and enterprises,the definition and essential principles of accounting exist similarities.The business contents and managing models of institutions and enterprises exist mixture.The principles for enterprises have shown the limitary because of the reform of our economy and accounting principles for enterprises.We need to standardize accounting actions and principles for enterprises. |
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| Keywords: | accounting principles for institutions accounting principles for enterprises measures for imporving |
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