|本期目录/Table of Contents|

[1]李洁.企业会计政策的选择[J].温州职业技术学院学报,2004,02:22-24.
 LI Jie.The C hoice of Accounting Policy in the Enterprise[J].Journal of Wenzhou Vocational and Technical College,2004,02:22-24.
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企业会计政策的选择(PDF)

《温州职业技术学院学报》[ISSN:1006-6977/CN:61-1281/TN]

期数:
2004年02期
页码:
22-24
栏目:
出版日期:
2004-06-20

文章信息/Info

Title:
The C hoice of Accounting Policy in the Enterprise
作者:
李洁
温州职业技术学院,浙江 温州 325035
Author(s):
LI Jie
Wenzhou Vocational and Technical College, Wenzhou, 325035, China
关键词:
企业会计政策选择
Keywords:
Accounting in enterprisesChoice ofpolicy
分类号:
F275
DOI:
10.13669/j.cnki.33-1276/z.2004.02.007
文献标识码:
A
摘要:
随着市场经济的发展,会计制度改革也愈来愈多地体现“灵活性”,可供企业选择会计政策的空间也越来越大。然而,在实施会计政策选择时,要受到多个因素的影响。本文从分析影响会计政策选择各因素出发,提出加强会计政策选择的设想。
Abstract:
With the development ofmarket economy,the reform ofaccounting system becomes more and more flexible,which provides more room of accountirig policy for enterprises to choose from.However, the choice of accounting policy will be affected by many factors.This article,beginning with the analysis of these factors,gives suggestions on how to strengthen the choice ofaccounting policy.

参考文献/References

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备注/Memo

备注/Memo:
[收稿日期]2004-02-09
[作者简介]李洁(I 963-),女,浙江永嘉人,温州职、Ik技术学院财会系副教授
更新日期/Last Update: 2004-06-20