| 试论会计行为规则与控制 |
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| 引用本文： | 赵德勇. 试论会计行为规则与控制[J]. 湖北民族学院学报(哲学社会科学版), 2005, 23(4): 138-141 |
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| 作者姓名： | 赵德勇 |
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| 作者单位： | 湖北民族学院,计财处,湖北,恩施,445000 |
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| 摘 要： | 会计核算制度和会计监督制度是会计制度的两大基本内容。文章阐明了会计确认、计量、记录、报告行为规则;建立了出资人、经营者、政府、社会四重会计监督制度体系。
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| 关 键 词： | 会计行为 会计核算制度 会计监督制度 |
| 文章编号： | 1004-941(2005)04-0138-04 |
| 修稿时间： | 2005-02-28 |
Tries to Discuss Accountant the Behavior Rule and the Control |
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| ZHAO De-yong. Tries to Discuss Accountant the Behavior Rule and the Control[J]. Journal of Hubei Institute for Nationalities(Philosophy and Social Sciences), 2005, 23(4): 138-141 |
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| Authors: | ZHAO De-yong |
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| Abstract: | There are two main contents about accounting system,which is Financial accounting System and Accounting Control System.This paper gives an explanation of the regulations on Accounting Recognition,Measurement,Recording and Reporting,and also gives an establishment on the triple Accounting Control System which includes Investor,Management and Society. |
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| Keywords: | accounting behavior financial accounting system accounting control system |
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