节点文献
现代会计在中国的发展
The Development of Modern Accounting in China
【摘要】 现代会计二十世纪初引进中国 ,出现了改良式中式簿记 ;新中国建立后 ,在计划经济体制下建立了苏式的会计模式 ;改革开放以后会计进行了与向现代化工业国家会计模式靠拢的改革。
【Abstract】 Early in 21st century, modern accounting was imported into China, appeared improved and Chinese style bookkeeping, after built up new China, under planned economy system, built up Russian style,after reform and opening, accounting carried reform that opening accounting carried reform carried of closing up accounting mode of modern industrial country.
- 【文献出处】 理论观察 ,Theory Observe , 编辑部邮箱 ,2002年03期
- 【分类号】F233
- 【下载频次】116