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建立健全我国中小企业会计准则的相关思考 被引量:14

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摘要 本文结合我国中小企业会计核算的现状,分析了现行《小企业会计制度》执行中存在的问题,通过借鉴《中小主体国际财务报告准则》为我国中小企业会计准则的制定提出若干原则性建议。
作者 狄灵瑜
机构地区 温州大学商学院
出处 《财会月刊》 北大核心 2011年第1期5-7,共3页 Finance and Accounting Monthly
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