central accounting system 中文意思是什麼
central accounting system
解釋
集中會計制度- central : adj 1 中心的，中央的。2 重要的，主要的。3 中樞的；中樞神經系統的。4 （政治上）走中間道路的。5 【...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- system : n 1 體系，系統；分類法；組織；設備，裝置。2 方式；方法；作業方法。3 制度；主義。4 次序，規律。5 ...
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This paper dissertates the problems in the accounting reform of the public institutions of our country : changing the public institution accounting into state - owned non - profit organization accounting in the accounting system of government and non - profit organization ; establishing a separate accounting system for the state - owned non - profit organizations ; adding accounting rules for economic transactions in central revenue and payment by the country and the government central purchase ; dividing the existing accounting factors of net assets into two accounting factors : funds and balance
筆者論述了我國事業單位會計改革的主要問題：將事業單位會計改變為政府與非營利組織會計體系中的國有非營利組織會計、單獨制定國有非營利組織會計準則、增加國庫集中收付和政府集中采購經濟業務會計核算的規定、將現行的凈資產會計要素分為基金和結余兩個會計要素等。
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