| 论新会计准则的变革及其影响 |
| |
| 引用本文： | 钟骏华.论新会计准则的变革及其影响[J].科技情报开发与经济,2006,16(19):137-139. |
| |
| 作者姓名： | 钟骏华 |
| |
| 作者单位： | 东北财经大学津桥商学院,辽宁,大连,116025 |
| |
| 摘 要： | 财政部颁布的新会计准则体系,对现行的会计准则进行了重大修改。整个新准则体系体现了国际趋同的方向,必将对我国会计理论与实践产生重大影响。
|
| 关 键 词： | 会计准则 会计计量 企业财务管理 |
| 文章编号： | 1005-6033（2006）19-0137-03 |
| 收稿时间： | 2006-07-21 |
| 修稿时间： | 2006年7月21日 |
Discussion on the Revolution of the New Accounting Principles and Their Influence |
| |
| ZHONG Jun-hua.Discussion on the Revolution of the New Accounting Principles and Their Influence[J].Sci-Tech Information Development & Economy,2006,16(19):137-139. |
| |
| Authors: | ZHONG Jun-hua |
| |
| Institution: | ZHONG Jun-hua |
| |
| Abstract: | The new accounting principle system issued by the Ministry of Finance has modified the current accounting principles. The overall new principle system externalizes the direction of the international convergence, and will produce great influence on Chinese accounting theory and practice. |
| |
| Keywords: | accounting principle accounting measurement financial management of enterprise |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
