| 对第三部门经济核算若干理论问题的再思考 |
| |
| 引用本文： | 杨文雪,李军. 对第三部门经济核算若干理论问题的再思考[J]. 云南财贸学院学报, 2006, 22(5): 9-14 |
| |
| 作者姓名： | 杨文雪 李军 |
| |
| 作者单位： | 云南财经大学统计与信息学院 云南昆明650221 |
| |
| 摘 要： | 在以前相关研究成果的基础上对第三部门的理论含义、分类的原则和方法以及第三部门经济核算的基本内容、方法和功能等进行了进一步的研究和思考,同时,对第三部门经济核算与第三产业核算之间的关系进行分析,并提出第三部门经济核算是有别于第三产业核算的一种新型经济核算、是对国民经济核算范围的一种拓展的观点。
|
| 关 键 词： | 第三部门 核算理论 第三产业 |
| 文章编号： | 1007-5585（2006）05-0009-06 |
| 收稿时间： | 2005-11-28 |
| 修稿时间： | 2005-11-28 |
Reconsideration of the Problems in the Economic Accounting of the Tertiary Sector |
| |
| YANG Wen-xue,LI Jun. Reconsideration of the Problems in the Economic Accounting of the Tertiary Sector[J]. Journal of Yunnan Finance and Trade Institute, 2006, 22(5): 9-14 |
| |
| Authors: | YANG Wen-xue LI Jun |
| |
| Affiliation: | Faculty of Statistics and Information Technology, Yunnan University of Finance and Economics, Kunming 650221, China |
| |
| Abstract: | The paper gives a deeper research and consideration of the definition,classification principles and methods of the tertiary sector,and the basic contents,methods and functions of the economic accounting of the tertiary sector based on the previous research.Besides,the paper ana- lyzes the relationship between the economic accounting of the tertiary sector and the business ac- counting of the third industry,and the author proposes that the economic accounting of the tertiary sector is a new form of economic accounting which is different from the business accounting of the third industry,and it is an expansion of the national economic accounting. |
| |
| Keywords: | The Tertiary Sector Theory of Accounting The Third Industry |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
