| 质疑企业与事业单位会计准则的差异 |
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| 引用本文： | 夏向红. 质疑企业与事业单位会计准则的差异[J]. 科技情报开发与经济, 2005, 15(12): 113-114 |
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| 作者姓名： | 夏向红 |
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| 作者单位： | 浙江金华金东区东关小学,浙江,金华,321000 |
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| 摘 要： | 企业会计准则和事业单位会计准则所规范的内容具有较大的一致性。两者的差别并非必须存在，因此，认为将企业会计准则与事业单位会计准则合并制定，具有一定的可行性。
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| 关 键 词： | 企业会计准则 事业单位会计准则 会计核算 差异 |
| 文章编号： | 1005-6033(2005)12-0113-02 |
| 修稿时间： | 2005-03-29 |
Question the Differences between the Accounting Principles of the Enterprises and the Institutions |
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| XIA Xiang-hong. Question the Differences between the Accounting Principles of the Enterprises and the Institutions[J]. Sci-Tech Information Development & Economy, 2005, 15(12): 113-114 |
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| Authors: | XIA Xiang-hong |
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| Affiliation: | XIA Xiang-hong |
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| Abstract: | The contents normalized by the accounting principle of the enterprises and the accounting principle of the institutions possess bigger consistence, the existence of the differences between the two isn't necessary. Therefore, this paper holds that it has certain feasibility to work out the accounting principles of both the enterprises and the institutions into one. |
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| Keywords: | accounting principle of enterprise accounting principle of institution accounting calculation difference |
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