事项法下的事项凭证类别研究

【作者】 李金甜； 王伟国；

【机构】 石河子大学经管学院；

【摘要】 在21世纪的财务环境中,事项法会计得到前所未有的发展,陆续有学者对事项法会计进行概念界定、事项凭证研究以及会计流程的重新整合。本文在各学者研究的基础上,首先分析了事项法下的会计流程,然后研究了事项凭证分类要考虑的主要问题,并对企业经济业务活动进行分类,最后具体设计事项凭证的格式。更多还原

【Abstract】 In the financial environment of the 21st century,the issues are unprecedented development method of accounting,more and more scholars are researching the definition of the matters method of accounting,the issues certificates and re-integration of accounting processes.In this paper,based on the research of the scholars,firstly analysis the accounting process under the matters method,secondly,researches the major problem of events certificate classification,and the classification of business activities of economic enterprises,finally,the specific design the format of the events certificate.更多还原