| 基于事项凭证的多重计量属性应用的流程探讨 |
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| 引用本文： | 马欣,王伟国.基于事项凭证的多重计量属性应用的流程探讨[J].广西经济管理干部学院学报,2012(4):31-35. |
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| 作者姓名： | 马欣 王伟国 |
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| 作者单位： | 石河子大学经济与管理学院,新疆石河子,832003 |
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| 摘 要： | 事项法会计提出至今,国内外学者对事项法会计进行了大量的研究。近年来随着计算机、网络技术的成熟及普及和数据库及各种数据处理等先进技术广泛应用,信息的加工、反映能力提高。文章通过论述传统会计的会计计量的流程及局限性,从而提出了在事项法会计下的多重计量属性应用的流程探索。
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| 关 键 词： | 事项凭证 会计计量属性 会计流程 |
Process design of multiple measurement attributes application bases on the certificate application |
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| M A Xin,WANG Wei-guo.Process design of multiple measurement attributes application bases on the certificate application[J].The Journal of Guangxi Economic Management Cadre College,2012(4):31-35. |
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| Authors: | M A Xin WANG Wei-guo |
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| Institution: | 1. School of Economics and Management Shihezi university, Shihezi 832003 China) |
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| Abstract: | A method of accounting in put forward ,a lot of research scholars on the accounting matter of law. In recent yeats, with the maturity and pervasiveness of computer network technology and database, and a variety of data processing and other advanced technology widely used. the ability of reflecting and processing of information to improve. Accounting information provided by the defects of traditional accounting measurement issues certificates under nmltiple measurement attributes applications process design. |
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| Keywords: | evidence certificates aecmmting measurement attributes accounting process |
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