| 对事业单位会计核算制度改革的几点认识 |
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| 引用本文： | 孔为民.对事业单位会计核算制度改革的几点认识[J].石家庄经济学院学报,1998,21(1):59-62. |
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| 作者姓名： | 孔为民 |
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| 作者单位： | 石家庄经济学院!050031 |
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| 摘 要： | 本文就事业会计改革，谈几点认识：第一，事业财务改革具有客观性和必然性；第二，对事业会计改革主要内容的理解和体会，面对这场预算会计改革，对事业单位会计人员和财会机构将是一场挑战。
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| 关 键 词： | 会计核算制度 运行机制 会计要素 事业单位 中国 |
Views of Reforms of Accountant Reflecting System in Institutional Units |
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| Kong Weimin.Views of Reforms of Accountant Reflecting System in Institutional Units[J].Journal of Shijiazhuang University of Economics,1998,21(1):59-62. |
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| Authors: | Kong Weimin |
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| Abstract: | With the development of the economic system reform in our country, budgetaccounting reform has been in progress. Two points are expounded in the article: One is theobjectivity and the inevitability of the budget accounting reform, and the other is the maincontent of the reform. |
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| Keywords: | accounting rule accounting essential factor enlightenment |
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