摘要
经营性事业单位会计核算,既有事业单位预算会计核算的特征,同时也必须融合企业会计核算的某种方法。当前经营性事业单位会计核算中主要存在着资产核算方式不科学、内部控制制度不完善、会计核算基础不适用、成本核算不合理等问题。在分析经营性事业单位会计核算现状的基础上,找出经营性事业单位会计核算中存在的问题,针对问题深入分析并提出了解决的对策。
In operating public institutions accounting, it has both institutions budget accounting feature, but also must be integrated in some way business accounting. In the current operating public institutions accounting, there are not scientific, the internal control system is not perfect, the accounting basis is not applicable, the cost accounting is not reasonable and so on. On the basis of analyzing the present situation of the operating public institutions accounting, find out the problems in the accounting of the operating public institutions, and put forward the countermeasures to solve the problem.
出处
《中国林业经济》
2016年第1期11-13,共3页
China Forestry Economics
关键词
事业单位
经营性
会计核算
public institutions
operating
accounting
