| 渔业会计核算的新特点 |
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| 引用本文： | 王正发.渔业会计核算的新特点[J].浙江海洋学院学报(自然科学版),1994(2). |
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| 作者姓名： | 王正发 |
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| 作者单位： | Zhejiang Fisheries College，Ningbo 315010 |
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| 摘 要： | 渔业会计核算制度改革是农业企业会计核算制度改革的一个重要组成部分。论文论述了新的渔业会计核算比之原有渔业会计核算在制度、规定、方法诸方面所具有的新特点，并就新的农业企业会计制度在渔业领域中的具体运用问题作了探讨。
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| 关 键 词： | 渔业，会计核算 |
ON THE NEW CHARACTERISTICS OF FISHERY ACCOUNTING |
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| Wang Zhengfa.ON THE NEW CHARACTERISTICS OF FISHERY ACCOUNTING[J].Journal of Zhejiang Ocean University(Natural Science Edition),1994(2). |
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| Authors: | Wang Zhengfa |
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| Abstract: | The reform of Fishery Accounting System (FAS)is an important partof the reform of Agricultural Enterprise Accounting System (AEAS).Thispaper mainly describes the new characteristics in system,regulation, methodetc,comparing with the old one, and deals with the concrete usage of newAEAS in the fisheries field. |
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| Keywords: | Fishery Accounting |
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