| 质量体系的效益滞后性 |
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| 引用本文： | 虞镇国.质量体系的效益滞后性[J].科研管理,1998,19(6):32-37. |
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| 作者姓名： | 虞镇国 |
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| 作者单位： | 浙江大学 |
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| 摘 要： | 本文阐述了质量体系的产出滞后于投入的机制，这种机制表明质量体系财务报告应采用权责发生制基础上的配合原则同时反映质量资产和质量成本
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| 关 键 词： | 质量体系 滞后 机制 |
Deferred Benefit of Quality System |
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| Yu Zhenguo.Deferred Benefit of Quality System[J].Science Research Management,1998,19(6):32-37. |
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| Authors: | Yu Zhenguo |
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| Abstract: | This paper clarified the mechanism of benefit deferment of quality system input This mechanism means, that the financial report of quality system should report both quality assets and quality costs under the matching principle on the accrual basis |
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| Keywords: | Quality System Deferment Mechanism |
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