节点文献
会计与国有资产保值
Accounting and value maintaining of state-owned assets
【摘要】 国有资产是我国公有制经济的基础 ,为防止国有资产的流失 ,应确认会计工作在国有资产保值中的中心地位 ,严格遵循有关的会计原则 ,慎重选择会计方法
【Abstract】 State owned assets are the foundation of our economic system featured by the public ownership.In order to prevent the drainage of state owned assets,the important role the accountancy in value maintaining of the state owned assets should be recognized.Besides,accounting principles should be abided by strictly and accounting methods chosen carefully.
【关键词】 国有资产;
国有资产保值;
会计政策;
【Key words】 state owned asset; value maintaining of the state owend asset; accounting policy;
【Key words】 state owned asset; value maintaining of the state owend asset; accounting policy;
- 【文献出处】 郑州轻工业学院学报(社会科学版) ,Journal of Zhengzhou Institute of Light Industry(Social Science) , 编辑部邮箱 ,2001年03期
- 【分类号】F230;F123.7
- 【下载频次】18