| 事业单位会计处理若干问题的探讨与思考 |
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| 引用本文： | 薛文艳.事业单位会计处理若干问题的探讨与思考[J].太原大学学报,2007,8(2):37-40. |
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| 作者姓名： | 薛文艳 |
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| 作者单位： | 太原大学,财会系,山西,太原,030009 |
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| 摘 要： | “收支两条线”管理、政府采购、部门预算及国库集中收付等一系列财政改革的颁布与实施,使得现行的《事业单位会计制度》越来越不能适应社会发展与各项改革的需要,如固定资产价值损耗补偿办法,无形资产的摊销,自筹基建的会计核算,所得税的计算与结转等都有待改进。
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| 关 键 词： | 固定资产 无形资产 自筹基建 |
| 文章编号： | 1671-5977（2007）02-37-04 |
| 修稿时间： | 2006-11-16 |
Study And Consideration About Public lnstitution Accounting Process |
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| XUE Wen-yan.Study And Consideration About Public lnstitution Accounting Process[J].Journal of Taiyuan University,2007,8(2):37-40. |
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| Authors: | XUE Wen-yan |
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| Institution: | Finance and Accounting Department, Taiyuan University, Taiyuan 030009, China |
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| Abstract: | With the implementation of two-line management in income and expenditure,government purchase,department budget and the national treasury centralism,Public Institution Accounting System has been failed to make the demand of social development and reform,fixed assets attrition and compensation,amortization of intangible assets,capital construction accounting process and income tax yearend closing still need be further improved. |
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| Keywords: | fixed assets intangible assets capital construction |
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