| 事业单位专用基金核算与管理存在的问题及对策 |
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| 引用本文： | 王耀华,田平.事业单位专用基金核算与管理存在的问题及对策[J].十堰职业技术学院学报,2004,17(1):32-36. |
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| 作者姓名： | 王耀华 田平 |
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| 作者单位： | 1. 十堰职业技术学院,计财处
2. 十堰职业技术学院,管理工程系,湖北,十堰,442000 |
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| 摘 要： | 目前事业单位在专用基金核算和管理中普遍存在着认识不足、不按规定计提和使用及会计核算不规范等问题,本文针对这些问题对其核算和管理提出了改进意见.
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| 关 键 词： | 修购基金 福利基金 住房基金 会计核算 管理 |
| 文章编号： | 1008-4738(2004)01-0032-05 |
| 修稿时间： | 2004年1月1日 |
Countermeasures and problems in accounting and management of special-purpose funds in non-profit institutions |
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| WANG Yao-hua,TIAN Ping.Countermeasures and problems in accounting and management of special-purpose funds in non-profit institutions[J].Journal of Shiyan Technical Institute,2004,17(1):32-36. |
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| Authors: | WANG Yao-hua TIAN Ping |
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| Institution: | WANG Yao-hua~1,TIAN Ping~2 |
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| Abstract: | At present, some problems of special-purpose funds accounting and management are existed in some non-profit institutions. The accountant has little cognition of special-purpose funds, inappropriate usage , calculating and deducting exist in accounting work. Some countermeasures against the above mentioned problems are put forward in the article. |
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| Keywords: | construction and purchasing funds welfare funds housing funds accounting management |
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