| 巨灾会计初探 |
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| 引用本文： | 徐剑锋,姚佳. 巨灾会计初探[J]. 贵州商业高等专科学校学报, 2007, 20(2): 37-40 |
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| 作者姓名： | 徐剑锋 姚佳 |
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| 作者单位： | 天津财经大学,商学院,天津,300222 |
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| 摘 要： | 巨灾是制约人类社会经济发展的主要障碍之一,统计资料显示,近十年来巨灾带来的损失尤其惨重.在这一背景下,提出了巨灾会计这一新兴的会计领域,试图构建巨灾会计的基本框架.并对巨灾会计主要研究内容进行了初步探讨.
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| 关 键 词： | 巨灾 巨灾会计 巨灾会计信息 |
| 文章编号： | 1671-9549（2007）02-0037-04 |
| 修稿时间： | 2006-12-05 |
The Discussion about the huge disaster Accounting |
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| Xu Jian-feng,Yao Jia. The Discussion about the huge disaster Accounting[J]. Journal of Guizhou Commercial College, 2007, 20(2): 37-40 |
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| Authors: | Xu Jian-feng Yao Jia |
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| Affiliation: | Tianjin University of Finance and Economics, Tianjin,300222 |
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| Abstract: | The disasters which have happened in the globalization make countries and social people suffer tremendously, especially in recent ten years, according to the statistics. So we put forward a new accounting field about huge disaster accounting and try to construct the basic frame about it. This paper mainly discusses the basic frame about huge .disaster accounting, including its reason and significance, its conception and characteristic, its main contents and huge disaster accounting information disclosure est. |
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| Keywords: | huge disaster huge disaster accounting huge disaster accounting information |
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