| 企业会计制度带来的思考 |
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| 引用本文： | 雷振华,罗顺英.企业会计制度带来的思考[J].湖南环境生物职业技术学院学报,2002,8(3):189-192. |
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| 作者姓名： | 雷振华 罗顺英 |
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| 作者单位： | 湖南环境生物职业技术学院经济贸易系,湖南,衡阳,421005 |
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| 摘 要： | 企业会计制度是企业会计核算工作的具体规范.通过对企业会计制度引发问题的思考,以进一步为企业会计制度设计的实效性奠定基础,也为企业会计制度改革提供了新的思维方式.
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| 关 键 词： | 会计制度 问题 思考 |
| 文章编号： | 1671-6361(2002)03-0189-04 |
| 修稿时间： | 2002年3月4日 |
Thoughts about what business accounting system brings |
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| LEI Zhen-hua,LUO Sun-ying.Thoughts about what business accounting system brings[J].JOurnal of Hunan Environment Biological Polytechnic,2002,8(3):189-192. |
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| Authors: | LEI Zhen-hua LUO Sun-ying |
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| Abstract: | The business enterprise accounting system is a concrete norm checks the work. By causing the considering of problem to the design of its accounting system, which may help enterprises lay the foundation for business enterprise accounting system with further actual results and also provide the new thought method for the reformation of business enterprise accountings system. |
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| Keywords: | accounting system problem thought |
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