| 论引进变动成本法及其中国化 |
| |
| 引用本文： | 王卫东,刘志伟.论引进变动成本法及其中国化[J].绍兴文理学院学报,2002,22(7):79-82. |
| |
| 作者姓名： | 王卫东 刘志伟 |
| |
| 作者单位： | 广西梧州师专,数学系,广西,贺州,542800 |
| |
| 摘 要： | 就变动成本法的优点 ,变动成本法与公认会计原则的矛盾 ,西方的解决办法 ,中国的特殊性及如何解决我国应用事务中存在的特殊问题做一些尝试性的阐述 ,目的是吸收变动成本法的精华 ,使之中国化 ,以适应我国管理的需要
|
| 关 键 词： | 变动成本法 会计原则 经济管理 中国化 |
| 文章编号： | 1008-293X(2002)01-0079-04 |
| 修稿时间： | 2002年1月18日 |
On Introducing Variant Cost Calculation and Its Popularization in China |
| |
| Wang Weidong,Liu Zhiwei.On Introducing Variant Cost Calculation and Its Popularization in China[J].Journal of Shaoxing College of Arts and Sciences,2002,22(7):79-82. |
| |
| Authors: | Wang Weidong Liu Zhiwei |
| |
| Abstract: | This article deals with the advantages of variant cost calculation,the contradiction between variant cost calculation and the common accounting principles,and the solution in western countries .It also explains the particularity of the variant cost calculation in China and the ways to solve problems in Chinese business practice.The purpose is to absorb its essence for our own use and to meet the needs of our business administration. |
| |
| Keywords: | variant cost calculation accounting principle economic administration popularization in China |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
