| 比较事业单位财务规则与会计制度 |
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| 引用本文： | 邓志华.比较事业单位财务规则与会计制度[J].广州航海高等专科学校学报,2006,14(1):57-59. |
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| 作者姓名： | 邓志华 |
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| 作者单位： | 广州航海高等专科学校,经管系,广东,广州,510725 |
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| 摘 要： | 对规范事业单位财务管理与会计的<准则>、<制度>进行比较,指出它们之间存在的矛盾及给会计实务、会计信息质量带来的影响,并分析讨论了将"收付实现制"改为"权责发生制"和改革预算编制原则的必要性,提出几种解决矛盾的方法.
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| 关 键 词： | 财务规则 会计制度 收付实现制 权责发生制 |
| 文章编号： | 1009-8526(2006)01-0057-03 |
| 收稿时间： | 03 9 2006 12:00AM |
| 修稿时间： | 2006年3月9日 |
COMPARATIVE RESEARCH ON FINANCIAL RULE AND ACCOUNTING REGULATION FOR GOVERNMENT FUNDING INSTITUTIONS |
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| DENG Zhi-hua.COMPARATIVE RESEARCH ON FINANCIAL RULE AND ACCOUNTING REGULATION FOR GOVERNMENT FUNDING INSTITUTIONS[J].Journal of Guangzhou Maritime College,2006,14(1):57-59. |
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| Authors: | DENG Zhi-hua |
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| Abstract: | By making comparative analysis on the financial rule and accounting regulation for government funding institutions,the author finds that there are some antinomies between them and that would cause negative impacts to the accounting and the quality of accounting data.The author also presents some measures in the improvement. |
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| Keywords: | financial rule accounting regulation gathering and payment implement scheme right and responsibility linking scheme |
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