| 现行成本会计模式在我国推行的难点分析 |
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| 引用本文： | 李军训.现行成本会计模式在我国推行的难点分析[J].科技情报开发与经济,2007,17(19):182-184,228. |
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| 作者姓名： | 李军训 |
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| 作者单位： | 西安工程大学管理学院,陕西西安,710048 |
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| 摘 要： | 论述了传统会计模式的局限性,分析了我国推行现行成本会计的难点,提出了推行现行成本会计模式的设想。
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| 关 键 词： | 成本会计 物价指数 名义货币 |
| 文章编号： | 1005-6033（2007）19-0182-03 |
| 收稿时间： | 2007-04-01 |
| 修稿时间： | 2007-04-01 |
Analysis on the Difficulties of Current Cost Accounting Mode Promoted in China |
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| LI Jun-xun.Analysis on the Difficulties of Current Cost Accounting Mode Promoted in China[J].Sci-Tech Information Development & Economy,2007,17(19):182-184,228. |
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| Authors: | LI Jun-xun |
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| Abstract: | This paper expounds the limitation of traditional accounting mode,analyzes on the difficulties of current cost accounting mode promoted in China,and advances some presumptions for promoting the current cost accounting mode. |
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| Keywords: | current cost accounting mode index number of price nominal currency |
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