在市场经济条件下,水产事业单位与其它事业单位一样,为了增强自身活力,越来越加重了企业经营的含量,因此,在国家对财务制度不断进行完善的形势下,探讨收益性支出与资本性支出的财务处理问题,便有着重要的现实意义。 目前,由于财会人员对新老交错的会计制度,一时难以扭转每年的实务核算习惯;加 Under the conditions of a market economy, aquatic products public utilities, like other public institutions, have increased their business operations more and more in order to enhance their own vitality. Therefore, under the circumstances that the state continuously improves the financial system, it investigates the relationship between profit-making expenditures and capital The financial handling of sexual expenditures will have important practical significance. At present, due to financial accounting staff staggered new and old accounting system, sometimes difficult to reverse the annual practice of accounting; plus