| 会计核算目标与会计核算体系 |
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| 引用本文： | 原桂玲.会计核算目标与会计核算体系[J].学术交流,2001(2):101-104. |
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| 作者姓名： | 原桂玲 |
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| 作者单位： | 哈尔滨理工大学,黑龙江,哈尔滨,150080 |
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| 摘 要： | 企业会计核算目标依其经营目标不同而有差异,现代企业经营要实现政府、投资者和内部职工三方利益,在国有企业会计制度设计中应该充分考虑三方利益,形成科学合理的会计核算体系.
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| 关 键 词： | 会计核算 成本 收入 |
| 文章编号： | 1000-8284(2001)02-0101-04 |
| 修稿时间： | 2000年12月7日 |
The Objectives and Systems of Business Accounting |
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| YUAN Gui-ling.The Objectives and Systems of Business Accounting[J].Academic Exchange,2001(2):101-104. |
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| Authors: | YUAN Gui-ling |
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| Abstract: | The objectives of business accounting of enterprises vary with their business objectives. Modern business operations should realize the tripartite interests of government, investors, and internal employees, which also should be considered in a scientific and rational business accounting system. |
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| Keywords: | business accounting cost revenue |
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