| 关于行政事业单位会计运用权责发生制的思考 |
| |
| 引用本文： | 卢曼黎.关于行政事业单位会计运用权责发生制的思考[J].漳州师院学报,2005,19(1):23-26. |
| |
| 作者姓名： | 卢曼黎 |
| |
| 作者单位： | 漳州市药品监督管理局，福建漳州363000 |
| |
| 摘 要： | 我国现行的预算会计制度是以收付实现制为基础,随着社会主义市场经济体制的建立和完善,公共财政体制的建立和预算管理制度"三项改革"的深入,对行政事业单位会计核算的要求明显提高,必然引发会计改革,改革的核心之一就是由收付实现制向权责发生制转轨.
|
| 关 键 词： | 预算会计 权责发生制运用 问题 转轨 |
| 文章编号： | 1004-468X(2005)01-23-04 |
| 修稿时间： | 2004年12月27 |
Ponder on the Application of Accrual System in Administrative and Public Accounting |
| |
| LU Man-li.Ponder on the Application of Accrual System in Administrative and Public Accounting[J].Journal of ZhangZhou Teachers College(Philosophy & Social Sciences),2005,19(1):23-26. |
| |
| Authors: | LU Man-li |
| |
| Abstract: | The current budget accounting system in our country is based on re ceipt and payment system. With the setup and improvement of the socialist market economy and with the setup of public finance system and the deepening of the th ree reform of budget management, It is very necessary for a clear enhancement of administrative and public accounting. This would inevitably bring about reform on accounting, and one of the cores of it is the changing from the receipt and p ayment system into the accrual system. |
| |
| Keywords: | budget accounting system accrual system application problem changing |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
