|本期目录/Table of Contents|

[1]王彩云.试论重构企业会计制度[J].长安大学学报(社科版),2001,3(01):48-50,56.
　WANG Cai-yun.A Discussion on Reconstruction of Enterprise Accounting System[J].Journal of Chang＇an University(Social Science Edition),2001,3(01):48-50,56.
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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:
第3卷
期数:
2001年01期
页码:
48-50,56
栏目:
经济与管理
出版日期:
2001-06-20

文章信息/Info

Title:
A Discussion on Reconstruction of Enterprise Accounting System
作者:
王彩云
长安大学计划财务处,陕西西安　 710064)
Author(s):
WANG Cai-yun
Administration Department of Planning and Finance , Chang′an University, Xi′an 710064, China
关键词:
重构; 企业; 会计制度
Keywords:
reconstruction; enterprise; accounting system
分类号:
F233　
DOI:
-
文献标志码:
A
摘要:
市场经济体制和市场经济运行机制,要求必须建立与之相适应的会计运行机制,企业是市场 经济的主体。对企业会计制度重构作了初步探讨,提出了建立以出资者为核心的企业会计运行机制。
Abstract:
In the market economic system and market economic operation system,it is necessary to set up a new accounting operation system because the enterprises are the subject in it. The initial steps in the reconstruction of enterprise accounting system are discussed,and some new ideas for enterprise accounting system are put forward so as to set up new accounting operation structure in which the investors is the centre.

参考文献/References:

[1]　娄尔行.论财务会计概念[M].大连:东北财经大学出 版社,1992,64.
[2]　王　君.论转轨时期国有企业经理行为与治理途径 [J].经济研究,1998,(9).

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备注/Memo

备注/Memo:
收稿日期: 2001-03-16
作者简介:王彩云(1963-),女,陕西富平人,长安大学计财处会计师。
更新日期/Last Update: 2001-06-20