| 试论我国会计模式的构建 |
| |
| 引用本文： | 刘三昌,李岩.试论我国会计模式的构建[J].河北师范大学学报(哲学社会科学版),2003,26(4):42-45. |
| |
| 作者姓名： | 刘三昌 李岩 |
| |
| 作者单位： | 1. 石家庄经济学院,会计系,河北,石家庄,050031
2. 石家庄经济学院,计财处,河北,石家庄,050031 |
| |
| 摘 要： | 我国应建立以政府利益导向为主，企业利益导向为辅的会计模式，实行政府主导型会计管理体制。会计模式的构成要素包括会计模式导向、会计管理体制、会计规范体系、会计信息系统和会计职业管理体系。
|
| 关 键 词： | 会计模式 会计模式导向 会计模式要素 |
| 文章编号： | 1000-5587(2003)04-0042-04 |
On the construction of accounting models in China |
| |
| LIU San chang ,LI Yan.On the construction of accounting models in China[J].Journal of Hebei Normal University(Philosophy and Social Science),2003,26(4):42-45. |
| |
| Authors: | LIU San chang LI Yan |
| |
| Institution: | LIU San chang 1,LI Yan 2 |
| |
| Abstract: | This paper is intended to argue for the government-oriented accounting model with governmental benefit superior to the enterpriser profit. It further explains the components of the accounting models, namely, accounting model orientation, accounting management system, accounting standards, accounting information system and an accounting professional management system. |
| |
| Keywords: | an accounting model accounting model orientation accounting model components |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
