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新旧中小学会计制度的比较与分析 被引量:1

A Comparison and Analysis of the Old and New Accounting System for Elementary and Secondary Schools
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摘要 近年来,随着我国公共财政体制改革的深化和人们对教育事业的重视,中小学教育体制改革也在不断地深化,原有的《中小学会计制度(试行)》已经不能满足现行中小学会计核算和财务管理的需求。 In recent years, with the deepening the reform of national public finance system and people's attention to the education affairs, the improvement in the education system of elementary and secondary schools are also going deeper and deeper, the original of the accounting system for Elementary and secondary schools(try out) "have already can't satisfy the needs of the current accounting and financial management of primary and secondary schools.
作者 张婳晴
机构地区 江西财经大学
出处 《时代农机》 2015年第2期99-100,共2页 Times Agricultural Machinery
关键词 中小学校会计制度 会计信息 会计核算 accounting system for elementary and secondary school accounting information financial accounting
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