节点文献
从会计学视角探求假冒伪劣的根源及治理对策
On Origins of Fake Commodities and Countermeasure to It from View Point of Accountancy
【摘要】 假冒伪劣现象是当今社会的一大公害。从会计学的收入、成本、利润角度看,假冒伪劣商品之所以屡禁不止,主要原因在于其总成本大大低于正常商品,利润空间太大。针对这个原因,提出了一些相应的对策建议。
【Abstract】 The pervasiveness of fake commodities has been a public nuisance in present China. Considering irorn an accounting point oi view, the main reason leading to the failure of prohibition of fake commodities lies in the high profit percentage. Some countermeasures to this are illustrated in this article.
【关键词】 假冒伪劣商品;
生产成本;
隐性成本;
利润;
对策设想;
【Key words】 fake commodities; cost; implicit cost; profit; countermcasure;
【Key words】 fake commodities; cost; implicit cost; profit; countermcasure;
- 【文献出处】 邢台学院学报 ,Journal of Xingtai University , 编辑部邮箱 ,2004年04期
- 【分类号】F203
- 【被引频次】2
- 【下载频次】35