湖北财经高等专科学校学报Issue(1)：51-54,4.
对新会计准则下会计要素设置的几点思考
Several Points of Thinking about Accounting Elements Setting under New Accounting Standards
刘建华 1许凤玉2
作者信息
- 1. 江苏农林职业技术学院,江苏句容212400
- 2. 滨州学院,山东滨州256600
- 折叠
摘要
Abstract
The main inadequacies of accounting elements set under new accounting standards are： the redundancy and the deficiency of accounting elements setting,the contradiction between accounting elements and accounting equation,the disunity of accounting elements and accounting subjects setting.These indicate that the Chinese elements setting is still lack of scientificalness and reasonableness,which need further changes and recommendations of accounting elements.关键词
会计要素/会计等式/会计科目Key words
Accounting Elements/Accounting Equation/Accounting Subjects分类
管理科学引用本文复制引用
刘建华,许凤玉..对新会计准则下会计要素设置的几点思考[J].湖北财经高等专科学校学报,2012,(1):51-54,4.
