| 论我国农村会计核算模式及其选择 |
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| 引用本文： | 孙世攀,徐霞.论我国农村会计核算模式及其选择[J].价值工程,2006,25(7):130-132. |
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| 作者姓名： | 孙世攀 徐霞 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 基金项目： | 山东经济学院校科研和教改项目 |
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| 摘 要： | 影响农村会计核算规范的因素是多方面的,本文从农村会计核算模式选择的角度进行了研究。首先从理论上探讨了几种农村会计核算模式并结合农村实际进行了分析;其次,笔者在文中提出了我国农村会计核算模式的选择和评判原则;最后,提出了农村会计核算模式选择的基本思路。
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| 关 键 词： | 农村会计核算模式 模式选择原则 模式选择基本思路 |
| 文章编号： | 1006-4311（2006）07-0130-03 |
On the Mode of Rural Accounting and Its Choice |
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| Sun Shipan,Xu Xia.On the Mode of Rural Accounting and Its Choice[J].Value Engineering,2006,25(7):130-132. |
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| Authors: | Sun Shipan Xu Xia |
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| Institution: | Shandong Institute of Economies, Jinan 250014, China |
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| Abstract: | Factors which affect the rural accounting are various, This article has conducted the research from the mode of rural accounting and its choice. Firs4 several modes are pointed out and then analyzed theoretically. Second, three principles are put forward in this article. Finally, the author gets a basic idea of the rural accounting mode choice. |
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| Keywords: | mode of rural accounting principle of mode choice a basic idea of the rural accounting mode choice |
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