| 新企业会计制度执行情况探讨 |
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| 引用本文： | 南京大学会计系课题组. 新企业会计制度执行情况探讨[J]. 当代财经, 2004, 0(6): 108-111 |
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| 作者姓名： | 南京大学会计系课题组 |
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| 作者单位： | 南京大学,会计系,江苏,南京,210093 |
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| 摘 要： | 本文选取了2001年发布的新《企业会计制度》的四个方面(包括资产盘点、存货计价方法和固定资产折旧方法、资产减值准备、会计调整事项)作为研究对象,通过对新企业会计制度执行情况的调查和统计分析,揭示了中国企业执行新制度时的一些行为倾向。
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| 关 键 词： | 企业会计制度 会计行为 中国企业 问卷调查 |
| 文章编号： | 1005-0892(2004)06-0108-04 |
| 修稿时间： | 2004-03-16 |
Inquiry To The Execution Of Chinese New Accounting System For Business Enterprises |
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| Subject Team of Accounting Department. Inquiry To The Execution Of Chinese New Accounting System For Business Enterprises[J]. Contemporary Finance & Economics, 2004, 0(6): 108-111 |
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| Authors: | Subject Team of Accounting Department |
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| Abstract: | In this article, authors draw four aspects (assets taking, inventory valuation and fixed assets depreciation method, reserve for depreciation of assets, accounting adjustment )of new accounting system (2001) as study object, and then discover some behavior inclination when Chinese corporations execute the new accounting system by inquiring and statistical analyzing the execution of new accounting system. |
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| Keywords: | accounting system accounting behavior Chinese corporation questionnaire inquiry |
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