| 试论会计政策 |
| |
| 引用本文： | 章雁.试论会计政策[J].上海海事大学学报,2002,23(2):75-79. |
| |
| 作者姓名： | 章雁 |
| |
| 作者单位： | 上海海运学院,经济管理学院,上海,200135 |
| |
| 摘 要： | 虽然《企业会计准则———会计政策、会计估计变更和会计差错更正》以及《企业会计制度》等相关法规制度已经颁布实施 ,但会计政策如何合法合理地加以制定却是众多企业尚未解决的问题。本文拟就企业会计政策的制定方法、选择立场、制定原则及动态优化过程等方面作一探讨。
|
| 关 键 词： | 会计政策 制定方法 选择立场 制定原则 动态优化过程 |
| 文章编号： | 1000-5188(2002)02-0075-05 |
| 修稿时间： | 2002年3月10日 |
On Accounting Policy |
| |
| ZHANG Yan.On Accounting Policy[J].Journal of Shanghai Maritime University,2002,23(2):75-79. |
| |
| Authors: | ZHANG Yan |
| |
| Abstract: | Although accounting standard and system relevant to accounting policy have already been issued and put into effect, how to formulate accounting policy legally and reasonably is the unsettled problem for many enterprises. The thesis will contain the following content based on the author's research on accounting policy: the method, selecting position and principle, and dynamic improving process. |
| |
| Keywords: | accounting policy formulating method selecting position formulating principle dynamic improving process |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《上海海事大学学报》浏览原始摘要信息 |
| 点击此处可从《上海海事大学学报》下载免费的PDF全文 |
|
