| 我国养老金会计发展趋势之理论探讨 |
| |
| 引用本文： | 张迎新.我国养老金会计发展趋势之理论探讨[J].中北大学学报(社会科学版),2001(4):10-12. |
| |
| 作者姓名： | 张迎新 |
| |
| 作者单位： | 北京工商大学,信息工程学院,北京,100037 |
| |
| 摘 要： | 随着我国社会主义市场经济的不断发展 ,加快完善社会保障体系 ,建立健全社会保障制度已成为人们日益关注的重大社会问题 ,建立并推广适合我国国情的养老金会计 ,是需要认真研究的会计学领域的新课题
|
| 关 键 词： | 养老金会计 发展趋势 理论探讨 |
| 文章编号： | 1009-4520(2001)04-0010-03 |
| 修稿时间： | 2001年6月9日 |
A Theoretical Research on the Developing Trends towards the Old-age-pension Accountants |
| |
| ZHANG Ying-Xin.A Theoretical Research on the Developing Trends towards the Old-age-pension Accountants[J].Journal of North China Institute of Technology(Social Sciences),2001(4):10-12. |
| |
| Authors: | ZHANG Ying-Xin |
| |
| Abstract: | With the gradual development of the socialist market economy in China, it had been an ever concerned and major social problem to speed up and perfect the social security system. Building up and spreading the systems of the old age pension accountants to be fit for the Chinese conditions is a new subject in the fields of accounting, which needs to be studied seriously. |
| |
| Keywords: | old age pension accountant developing trend theoretical research |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
