| 论会计环境与会计发展 |
| |
| 引用本文： | 陈永平. 论会计环境与会计发展[J]. 宁波大学学报(人文科学版), 2002, 15(2): 104-107 |
| |
| 作者姓名： | 陈永平 |
| |
| 作者单位： | 宁波大学商学院,浙江宁波,315211 |
| |
| 摘 要： | 通过对会计环境的具体要素即经济、科学技术、文化教育、政治法律等方面的分析,论述了会计环境对会计发展的影响,说明分析一国的会计理论与会计实务必须充分考虑其会计环境因素。
|
| 关 键 词： | 会计环境 会计 会计发展 |
| 文章编号： | 1001-5124(2002)02-0104-04 |
| 修稿时间： | 2001-10-16 |
On the Environment and Development of Accounting |
| |
| CHEN Yong-ping. On the Environment and Development of Accounting[J]. Journal of Ningbo University(Liberal Arts Edition), 2002, 15(2): 104-107 |
| |
| Authors: | CHEN Yong-ping |
| |
| Affiliation: | CHEN Yong-ping |
| |
| Abstract: | With an analysis of the elements of the accounting environment, namely, economy, science and technology, culture, education, potitics and law, this paper discusses the impact of the accounting environment on the development of accounting and the impact on accounting theory and practice. |
| |
| Keywords: | accounting accounting environment development of accounting |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
