| 简论企业统计核算与会计核算的统一化 |
| |
| 引用本文： | 施金龙.简论企业统计核算与会计核算的统一化[J].江苏科技大学学报(自然科学版),2001,1(4):35-39. |
| |
| 作者姓名： | 施金龙 |
| |
| 作者单位： | 华东船舶工业学院管理工程系 江苏镇江212003 |
| |
| 基金项目： | 国家统计局立项课题 ( 99-4 5 ) |
| |
| 摘 要： | 统计核算与会计核算 ,经历了同源与分流、渗透与溶合两大阶段。两种核算在对象、方法、目标、原则诸方面存有异同。两种核算统一化的出路在于一体化 ,即 :满足企业内外管理需要 ,建立企业核算数据和信息系统 ,保证企业核算数据一元化和信息整体化。
|
| 关 键 词： | 统计 会计 核算 |
| 文章编号： | 1009-7082(2001)04-0035-05 |
| 修稿时间： | 2001年5月31日 |
On the Integration of the Methods of Accounting and Statistics |
| |
| SHI Jing-long.On the Integration of the Methods of Accounting and Statistics[J].Jiangsu University of Science and Technology:Social Science Edition,2001,1(4):35-39. |
| |
| Authors: | SHI Jing-long |
| |
| Abstract: | In historical and present perspective it may be said there are some similarities and differences between accounting methods and statistical methods. The way to integrating the two methods is to unify them, i.e., to meet the need of business management, to establish the systems of management information, and to ensure the data unified and the information integrated. |
| |
| Keywords: | accounting statistics integration |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
