| 试析税务会计与财务会计两种制度的分离 |
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| 引用本文： | 陈跃华.试析税务会计与财务会计两种制度的分离[J].韶关学院学报,2001,22(7):60-64. |
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| 作者姓名： | 陈跃华 |
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| 作者单位： | 广东省第五建筑工程公司, |
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| 摘 要： | 国家级风景名胜区属于特殊的国家资源;国家风景名胜事业是公益事业,不应以赢利为目的,不宜作为企业上股市经营,只能由政府干预,加强政府职能,以风景资源的永续利用带动地方经济可持续性发展.
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| 关 键 词： | 旅游经济 政府干预 发展研究 |
| 文章编号： | 1007-5348(2001)07-0060-05 |
| 修稿时间： | 1999年11月30 |
Strengthening Governmental Management Function,Boosting Economic Development in
Scenic Areas |
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| CHEN Yue,hua.Strengthening Governmental Management Function,Boosting Economic Development in
Scenic Areas[J].Journal of Shaoguan University(Social Science Edition),2001,22(7):60-64. |
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| Authors: | CHEN Yue hua |
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| Abstract: | By analyzing the influence of the different acts of the government and investors and a certain social economic environment on the separation of two kinds of systems,this paper expounds the necessity and inevitability in separation of tax accounting and financial accounting. |
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| Keywords: | accountant tax accounting system financial accounting system |
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