摘要
法务会计是我国正在建设和发展的一个新兴会计领域,研究法务会计的外部推动力将有助于揭示法务会计的运行规律,明确法务会计运行机制的特点及其实际应用的切入点。
Legal accounting is an emerging accounting field which is being built and developing. A research on external pushing power for legal accounting will help to reveal the operation principle of legal accounting and to clarify the characteristics of operation mechanism of legal accounting and focus for practical application.
出处
《河南金融管理干部学院学报》
2005年第2期108-110,共3页
Journal of Henan College of Financial Management Cadres
关键词
法务会计
外部推动力
制度变迁
产权变革
社会需求
legal accounting
external pushing power
institutional evolution
equity alteration
social demand
