对我国事业单位会计准则与企业会计准则合并问题的思考

文章从企业与事业单位的经济业务特点、现行预算会计规范体系的架构、《企业会计准则》和《事业单位会计准则(试行)》的比较以及对现行事业单位会计准则的缺陷进行改进等几个方面进行分析,进而提出应将事业单位会计准则与企业会计准则合并,建立一套兼顾规范企业和事业单位会计

Considerations about Combining the Public Institution Accounting Standard with the Enterprise Accounting Standard

This paper tries to analyze the relative characteristic of a business transaction and of an institution transaction, the framework of the criterion of the present budgetary accounting system, comparison of'the Enterprise Accounting Standard' with 'the Institution Accounting Standard (try-out)', and improving the shortcomings in the present 'the Institution Accounting Standard', etc., and then puts forward a suggestion that we combine 'the Institution Accounting Standard' with 'the Enterprise Accounting Standard' and develop a set of accounting standard giving consideration to both public institutions and business companies.