| 基于小企业会计制度的比较和创新应用 |
| |
| 引用本文： | 朱永永.基于小企业会计制度的比较和创新应用[J].技术与创新管理,2009,30(6):705-708. |
| |
| 作者姓名： | 朱永永 |
| |
| 作者单位： | 重庆大学经济与工商管理学院,重庆,400030;重庆教育学院经济信息管理系,重庆,400067 |
| |
| 基金项目： | 重庆市高职高专教育教改试点专业建设资助项目 |
| |
| 摘 要： | 小企业的蓬勃发展在市场经济中发挥举足轻重的作用.通过对比我国小企业会计制度与企业会计制度报表体系和报表内容,提出准则制定和修改、会计核算、执行制度、范围、规范特殊类型经济业务、一致核算口径等六个方面发展我国小企业会计制度的措施.
|
| 关 键 词： | 小企业会计制度 企业会计制度 管理创新 |
The Comparison and Innovative Application of the Accounting System in Small Enterprises |
| |
| ZHU Yong-yong.The Comparison and Innovative Application of the Accounting System in Small Enterprises[J].Technology and Innovation Management,2009,30(6):705-708. |
| |
| Authors: | ZHU Yong-yong |
| |
| Institution: | ZHU Yong-yong1,2(1.School of Economics and Business Administration,Chongqing University,Chongqing 400030,China,2.Department of Economic Information Management,Chongqing Education Institute,Chongqing 400067,China) |
| |
| Abstract: | The development of small enterprises plays a very important role in market economy.By comparing report forms and content in the accounting systems in small enterprises,this paper put forward ways to accelerate the development of the accounting systems in small enterprises,such as the making of the rules,check computation,implementation,extending of the scope,standardize special economic business,and agreement on computation. |
| |
| Keywords: | accounting systems in small enterprises enterprise accounting systems management innovation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
