| 《资产负债会计学》的对象及焦点问题探讨 |
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| 引用本文： | 赵丽萍,刘智远.《资产负债会计学》的对象及焦点问题探讨[J].山西经济管理干部学院学报,2001,9(4):70-72. |
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| 作者姓名： | 赵丽萍 刘智远 |
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| 作者单位： | 山西经济管理干部学院,山西,太原,030024 |
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| 摘 要： | 在经济市场化、全球化的竞争环境变化下，本结合我国《企业会计制度》的颁布，实施，阐述了企业经济活动的整个过程都与市场有着密切地联系，分析了《资产负债会计学》的对象，指出了《资产负债会计学》有待进一步研究的内容。
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| 关 键 词： | 《资产负债会计学》的对象 企业经济活动过程市场化 会计理论体系 |
| 文章编号： | 1008-9101(2001)04-0070-03 |
| 修稿时间： | 2001年9月26日 |
On the Subject and Central Issue of accounting of assets and Liabilities |
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| ZHAO Li-ping,LIU Zhi-yuan.On the Subject and Central Issue of accounting of assets and Liabilities[J].Journal of Shanxi Institute of Economic Management,2001,9(4):70-72. |
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| Authors: | ZHAO Li-ping LIU Zhi-yuan |
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| Abstract: | With the economic globlization and the development of market economy,chinese government promulgated and implemented the Regulations for Enterprises Accounting.The paper points out that the whole course of enterprises economic activities is closely related to the market,explains the subject of Assets and liabilities Accounting and what remains for further studing. |
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| Keywords: | the Subject of Assets and Liability Accounting the Market Oriented Enterprises Economic Activity Accounting Theory System |
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