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事业单位基建会计与事业会计合并核算的思考
Alternative Titlespeculations on accounting combination of construction and internal affair accountancy in government units
刘振华
2006
Source Publication时代经贸
ISSN1672-2949
Volume4Issue:2Pages:61+63
Abstract随着我国财政管理体制的重大改革,现行的事业单位财务把事业经费收支与基建经费收支分别单独建账,分开核算,不符合综合预算的要求。本文首先分析了把事业单位基建会计并人事业会计的核算范围的原因,接着提出了改进现行会计核算体系的具体办法。
Keyword事业单位 基建会计 事业会计
Document Type期刊论文
Identifierhttp://ir.xjipc.cas.cn/handle/365002/1953
Collection支撑部门
Affiliation中国科学院新疆理化技术研究所
Recommended Citation
GB/T 7714
刘振华. 事业单位基建会计与事业会计合并核算的思考[J]. 时代经贸,2006,4(2):61+63.
APA 刘振华.(2006).事业单位基建会计与事业会计合并核算的思考.时代经贸,4(2),61+63.
MLA 刘振华."事业单位基建会计与事业会计合并核算的思考".时代经贸 4.2(2006):61+63.
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