| 制约软件产业发展的会计因素浅析 |
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| 引用本文： | 金瓯.制约软件产业发展的会计因素浅析[J].财会通讯,2005(7). |
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| 作者姓名： | 金瓯 |
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| 作者单位： | 温州行政学院 浙江温州325027 |
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| 摘 要： | 近年来,软件产业蓬勃发展,但同时又有很多因素在制约着其发展,会计因素就是其中之一。会计因素的制约,在其表现形式上,尤其与软件企业财务信息的种类特性之间存在着缺陷,究其原因,就是会计理论和会计准则对软件企业存在着某种限制。
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| 关 键 词： | 软件 会计 会计准则 |
An Analysis Of Accounting Factor That Limits Software Property(Industry) Developmentg |
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| Jin Ou.An Analysis Of Accounting Factor That Limits Software Property(Industry) Developmentg[J].Communication of Finance and Accounting,2005(7). |
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| Authors: | Jin Ou |
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| Abstract: | Software Industry has developed fast in these years. But it is limited by many factors. Accounting is one of the factors. The financial information of software corporations has some defects. Accounting theory and accounting criterion limit the financial information. |
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| Keywords: | Software Accounting Accounting criterion |
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