| 《小企业会计制度》在校办企业中的实施 |
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| 引用本文： | 李娟娟,刘晓阳,张艳萍.《小企业会计制度》在校办企业中的实施[J].特区经济,2007,221(6):70-72. |
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| 作者姓名： | 李娟娟 刘晓阳 张艳萍 |
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| 作者单位： | 深圳职业技术学院,广东,深圳,518055 |
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| 摘 要： | 本文根据校办企业会计制度的特殊性,分析了《小企业会计制度》在校办企业执行的好处和弊端,认为除了那些在短期内规模会突破小企业的范围或公开发行股票、债券进行筹资的校办企业外,其他校办企业应选择执行《小企业会计制度》。文章最后提出了《小企业会计制度》在校办企业的具体实施措施。
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| 关 键 词： | 校办企业 《小企业会计制度》 |
"Small enterprise accounting system" 's operation in school funded enterprises |
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| Li Juan Juan,Liu Xiao Yang,Zhang Yan Ping."Small enterprise accounting system" ''''s operation in school funded enterprises[J].Special Zone Economy,2007,221(6):70-72. |
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| Authors: | Li Juan Juan Liu Xiao Yang Zhang Yan Ping |
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| Abstract: | Basing the analysis of particularities of accounting practice in business enterprises owned by universities,the paper suggests that business enterprises owned by universities should adopt the Small Business Accounting Practice except those business enterprises will exceed small size in short time,or will issue stock or bond for raising money.The paper also provides the measures for the business enterprises owned by universities to adopt the Small Business Accounting Practice. |
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| Keywords: | business enterprises owned by universities the Small Business Accounting Practice |
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