摘要
通过企业会计实践,认识到新企业会计制度对提高会计信息的可靠性和相关性、促进资本市场的健康发展意义重大,并提出了新企业会计制度运行中有关问题的几点思考。
According to enterprises' accounting practice, the author realizes the new enterprises' accounting system is significant to improve accounting information on reliability and coherency, and to promote the perfect development of capital market, and also puts forward relevant issues in operating new enterprises' accounting system.
出处
《山东工商学院学报》
2004年第3期84-86,107,共4页
Journal of Shandong Technology and Business University
关键词
会计制度
会计估计
追溯调整
所得税
accounting system
accounting evaluation
traceable adjustment
income tax
