| 我国会计准则供给主体的产权界定 |
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| 引用本文： | 蒋尧明,曾兆英.我国会计准则供给主体的产权界定[J].税务与经济,2005(2):67-71. |
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| 作者姓名： | 蒋尧明 曾兆英 |
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| 作者单位： | 江西财经大学,会计学院,江西,南昌,330013 |
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| 摘 要： | 为了提高会计准则供给主体的工作水平,进而提高会计准则的质量,必须合理界定会计准则供给主体的产权。会计准则供给主体的产权的涵义及细化、我国会计准则供给的现实状况等都是值得探讨的问题。
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| 关 键 词： | 会计准则 供给主体 产权 |
| 文章编号： | 1004-9339(2005)02-0067-05 |
| 修稿时间： | 2004年10月29 |
The Equity Definition on Our Accounting standards from Providers |
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| JIANG Yao-ming,ZENG Zhao-ying.The Equity Definition on Our Accounting standards from Providers[J].Taxation and Economy,2005(2):67-71. |
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| Authors: | JIANG Yao-ming ZENG Zhao-ying |
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| Abstract: | In order to improve the level of accounting standards from providers and the quality of accounting standards,the equity of accounting standards for business should be defined reasonably.The concept of the equity of accounting standards for business and the situation about it are all worthy for us to discuss. |
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| Keywords: | accounting standard provider equity |
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