节点文献
论我国企业会计制度体系的建设与完善
On the Construction and Perfectness of Enterprises Accounting System Network of Our Country
【摘要】 我国已有《企业会计制度》和《金融企业会计制度》,目前尚缺的是《小企业会计制度》。《小企业会计制度》应该与《企业会计制度》和《金融企业会计制度》一起构成我国完整的企业会计制度体系。
【Abstract】 Our country already has "Enterprise Accounting System" and "Financial Enterprise Accounting System", but now we lack "Small Enterprise Accounting System". The "Small Enterprise Accounting System" should be with the "Enterprise Accounting System" and "Financial Enterprise Accounting System" forming a complete enterprise accounting system network in our country.
【关键词】 会计制度体系;
小企业;
制度建设;
【Key words】 accounting system network; small enterprise; system construction;
【Key words】 accounting system network; small enterprise; system construction;
- 【文献出处】 湖北财经高等专科学校学报 ,Journal of Hubei College of Finance and Economics , 编辑部邮箱 ,2003年02期
- 【分类号】F233
- 【下载频次】225