| 论引资中的现金流量会计 |
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| 引用本文： | 秦格,朱学义,王一舒. 论引资中的现金流量会计[J]. 财会通讯, 2009, 0(6) |
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| 作者姓名： | 秦格 朱学义 王一舒 |
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| 作者单位： | 中国矿业大学管理学院; |
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| 基金项目： | 江苏省教育厅哲学社会科学基金资助项目(编号:06SJD790053) |
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| 摘 要： | 本文利用现金流量会计范式的思想,将其应用在引资项目的实践工作中,从社会的角度,用社会成本的理念计算引资项目的现金净流量,力求为引资工作提供一个可以参考的模式。
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| 关 键 词： | 引资 现金流量会计 社会成本 生态补偿 |
On Draw into Investments in the Cash Flow Accounting |
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| QinGe Zhu Xueyi Wang Yishu. On Draw into Investments in the Cash Flow Accounting[J]. Communication of Finance and Accounting, 2009, 0(6) |
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| Authors: | QinGe Zhu Xueyi Wang Yishu |
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| Affiliation: | Management School;China University of Mining and Technology;Xuzhou;Jiangsu 221116 |
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| Abstract: | In this paper,cash flow accounting paradigm of thinking,its application in practice of draw into investment projects,from a social standpoint,the social costs with the idea of drawinto investment projects net cash flow,as far as possible to drawinto investment can provide a reference model. |
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| Keywords: | Draw into investment Cash flow accounting Social cost |
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