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企业税收成本的决策目标准则体系探讨
引用本文:程锋.企业税收成本的决策目标准则体系探讨[J].广西财经学院学报,2006,19(4):41-43.
作者姓名:程锋
作者单位:广西财经学院,会计系,广西,南宁,530003
摘    要:通过剖析企业税收成本的研究现状,阐述了企业建立税收成本决策目标准则体系的意义,并在此基础上分析了企业税收成本的构成内容,建立了企业税收成本决策目标体系,为决策的具体实施奠定了一定的基础.

关 键 词:企业  税收  成本  决策
文章编号:1673-5609(2006)04-0040-03
收稿时间:2006-04-06
修稿时间:2006-04-06

A Discussion on the Decision Target System of Enterprise Taxpaying Costs
CHENG feng.A Discussion on the Decision Target System of Enterprise Taxpaying Costs[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2006,19(4):41-43.
Authors:CHENG feng
Institution:Department of Accountancy, Guangxi University of Finance and Economics, Nanning 530003, China
Abstract:Based on analyzing the current status of corporate taxpaying costs, this paper explicates the advantages of establishing a decision target system, analyzes the contents of corporate taxpaying costs, and it also builds up a decision target system, and prorides a foundation for the application.
Keywords:Enterprise  Tax  Cost  Decision
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