公民、国家、企业以及非盈利性组织都是环境资源的利益相关体,并且都具有成为环境会计主体的可能。
Citizens, state, enterprises and non-profit-making organizations are all benefit relatives of environmental resources and have the possibility to be the environmental accounting entity.
分析比较了中西方非盈利组织会计的架构和准则,探索了我国预算会计和国际会计惯例接轨的途径。
Analyses compare non profit organization accounting struction and accounting standard, seek for the ways between our budget accounting and international accounting.
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