江苏省科技期刊可视化阅读平台

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江苏科技信息 ›› 2016, Vol. 33 ›› Issue (6): 29-31.doi: 10.3969/j.issn.1004-7530.2016.06.012

• 论文 • 上一篇    下一篇

浅析事业单位会计与企业会计之异同

谈云   

  1. 常州市科技信息中心,江苏常州,213000
  • 出版日期:2016-02-25 发布日期:2016-02-25

Analysis on the Similarities and Differences of the Accounting in Enterprises and Public Institutions

Tan Yun   

  • Online:2016-02-25 Published:2016-02-25

摘要： 随着社会和经济的不断变化与发展，为适应新环境，新的会计政策与准则也呼之欲出，使得我国事业单位与企业单位会计之间的异同有了新的改变。文章从事业单以及企业单位会计制度之间的联系与区别出发，探讨两者之间的异同，并且针对其中存在的问题提出改进的方面，为以后企事业单位的发展提供理论参考。

关键词: 事业单位会计, 企业会计, 会计制度

Abstract: With the social and economic development and changes, in order to adapt to the new environment, new accounting policies and standards are vividly portrayed, thus the similarities and differences of the accounting between the enterprise and the public institution have changed. The paper analyzes the relationship and differences between public institutions and enterprises accounting system, and discusses the similarities and differences. The paper puts forward the measures to solve the problems, and provides theoretical reference for the development of enterprises and institutions.