| 加强会计法规制度建设 推动会计理论研究 |
| |
| 引用本文： | 李玉海.加强会计法规制度建设 推动会计理论研究[J].辽东学院学报(社会科学版),2001,3(2):33-34. |
| |
| 作者姓名： | 李玉海 |
| |
| 作者单位： | 辽宁财政高等专科学校,辽宁,丹东,118001 |
| |
| 摘 要： | 会计法规制度的建设是对我国各企事业单位的会计信息资料提供的一种法制监督 ,有利于对会计信息使用者提供真实的会计信息资料。本文就会计法规制度的建设对于促进会计理论的研究所起的作用阐述一些基本观点 ,即会计监督问题和会计定位问题。
|
| 关 键 词： | 会计法规 会计理论 会计监督 会计定位 |
| 文章编号： | 1008-2751(2001)02-0033-02 |
| 修稿时间： | 2000年11月24 |
Reinforce the Construction of the Accounting Legal System and Vigorously Promote the Study of Accounting Theory |
| |
| LI Yu-hai.Reinforce the Construction of the Accounting Legal System and Vigorously Promote the Study of Accounting Theory[J].Journal of Liaodong University :Social Sciences,2001,3(2):33-34. |
| |
| Authors: | LI Yu-hai |
| |
| Abstract: | The construction of the accounting law and system means the supervision over the accounting information provided by various enterprises and institutions of our country. This supervision is beneficial to the users of the accounting information,in which the true accounting information is provided. This article puts forward some basic viewpoints on the accounting supervision and the accounting orientation, which lie in the construction of the accounting law and system. |
| |
| Keywords: | accounting law and system accounting theory accounting supervision accounting orientation |
| 本文献已被 万方数据 等数据库收录！ |
|
