试论事业单位会计的地位  

Discussion on the Position of the Accounting Work in the Institutions

作　　者：杨爱萍 

机构地区：[1]晋中市财政局,山西晋中030600

出　　处：《科技情报开发与经济》2006年第3期140-141,146,共3页Sci-Tech Information Development & Economy

摘　　要：事业单位会计的地位问题,关系到事业单位会计的性质、目标和原则,也关系到其法规制度的实施。从会计的两大分支、事业单位会计的特征、事业单位会计的定位三方面对事业单位会计的地位进行了论述。The position of the accounting work in the institutions is relative to the nature, target and principle of the accounting work in the institutions, and also relative to the implement of its laws and regulations. From three aspects of the two branches of the accounting work, the features of the accounting work in the institutions, and the positioning of the accounting work in the institutions, this paper discusses on the position of the accounting work in the institutions.

关 键 词：事业单位 会计定位 预算会计 

分 类 号：F234[经济管理—会计学]