| 中美军队财务会计报告目标比较与借鉴 |
| |
| 引用本文： | 张健光,张俊瑞,刘东霖. 中美军队财务会计报告目标比较与借鉴[J]. 财会通讯, 2008, 0(12): 15-18 |
| |
| 作者姓名： | 张健光 张俊瑞 刘东霖 |
| |
| 作者单位： | 西安交通大学管理学院,陕西西安710049 |
| |
| 基金项目： | 教育部博士点基金资助(项目号:20070698047) |
| |
| 摘 要： | 近年来中国军队后勤改革，使中关两国军队所面临的军事经济环境逐渐趋同。本文通过对两国军队财务会计报告的比较，分析了异同点及原因，提出了借鉴美国军队经验改进中国军队财务会计报告的思路。
|
| 关 键 词： | 中美 财务会计报告 比较 |
A Comparative Study of Sino-American Military Financial Accounting Reporting |
| |
| Zhang Jianguang Zhang Junrui Liu Donglin. A Comparative Study of Sino-American Military Financial Accounting Reporting[J]. Communication of Finance and Accounting, 2008, 0(12): 15-18 |
| |
| Authors: | Zhang Jianguang Zhang Junrui Liu Donglin |
| |
| Affiliation: | Zhang Jianguang Zhang Junrui Liu Donglin (School of Management,Xi'an Jiaotong University,Xi'an,Shanxi,710049) |
| |
| Abstract: | In recent years, Chinese military logistics reform is very huge, which make Sino-American military accounting environment convergent. This paper gives a comprehensive comparative study of Sino-American military financial accounting reporting, some advice given by learning American military financial accounting reporting. |
| |
| Keywords: | Sino-American Financial Accounting Reporting Comparative |
| 本文献已被 CNKI 维普 等数据库收录！ |
