行政单位财务会计制度引用＂资产、负债＂问题的探讨丁逸方编者按：科学规范预算会计核算方法，确认会计要素，是这次预算会计核算制度改革的一个重点。经过一年多的酝酿讨论，这个问题已求得基本共识。我们刊登某些不同观点的文章，并非表示赞同，而是为了引导大家进一步... Financial Institutions in the Administrative Unit Reference to “Assets and Liabilities” Ding Yifang Editor’s Note: Scientific and standardized budget accounting methods to confirm the accounting elements are the focus of the reform of the budget accounting system. After more than a year of deliberation and discussion, this issue has reached a basic consensus. We publish some articles of different views, not agree, but to guide you further ...