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论我国保险法定会计制度的构建
引用本文:李艳玲. 论我国保险法定会计制度的构建[J]. 天津市财贸管理干部学院学报, 2008, 10(1): 25-26
作者姓名:李艳玲
作者单位:天津市工商行政管理局干部训练学校,天津,300221
摘    要:本文从我国快速增长的保险业出发,从法定会计角度方面对如何规范我国保险市场,进行法定会计制度构建的论述。文中论述了我国保险法定会计制度的现状,构建法定会计制度的措施和意义,重点论述如何构建我国的法定会计制度。

关 键 词:法定会计  认可负债  认可资产
文章编号:1008-9055(2008)01-0025-03
修稿时间:2007-09-18

On Establishment of Legal Accounting of Our Insurance
LI Yan-ling. On Establishment of Legal Accounting of Our Insurance[J]. Journal of Tianjin Institute of Financial and Commercial Management, 2008, 10(1): 25-26
Authors:LI Yan-ling
Affiliation:LI Yan-ling (Tianjin Training School of Industrial , Commercial Administrative Bureau,Tianjin 300221)
Abstract:The paper expounds the ways to standardize insurance market and the establishment of legal accounting system in accordance with the rapid growth of this field. It also deals with the status quo in this field, the measures to be taken and the significance therein. How to establish a legal accounting system is the paper’s focus.
Keywords:legal accounting  confirmed liabilities  confirmed assets  
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