| 建立和完善农村股份合作企业财务会计制度的思考 |
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| 引用本文： | 李茜,张改娥,王丹.建立和完善农村股份合作企业财务会计制度的思考[J].山西农业大学学报(自然科学版),1995(2). |
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| 作者姓名： | 李茜 张改娥 王丹 |
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| 作者单位： | 山西农业大学农经系，山西经济干部管理学院，北京物资学院 |
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| 摘 要： | 本文针对农村股份合作企业的特点及其对财务会计的要求，认为资产评估是农村股份合作企业财务会计的基础，根据当前农村股份合作企业的主要形式及其财务会计制度中存在的问题，提出规范财务会计制度的原则，尽快地建立和完善股份合作企业的财务会计制度，对于促进农村股份合作制的顺利发展，有积极的指导意义。
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| 关 键 词： | 股份合作企业，财务会计制度 |
THINKING ABOUT ESTABLISHMENT AND PERFECTION FINANCIAL AND ACCOUNTING RULES OF THE ENTERPRISE OF RURAL JOINT STOCK ASSOCIATION |
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| Li Qian et al..THINKING ABOUT ESTABLISHMENT AND PERFECTION FINANCIAL AND ACCOUNTING RULES OF THE ENTERPRISE OF RURAL JOINT STOCK ASSOCIATION[J].Journal of Shanxi Agricultural University,1995(2). |
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| Authors: | Li Qian |
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| Abstract: | According to the requirement and the occurrence question,this paper not only discusses the characteristic of the enterprise of rural joint stock association but also points to the standard principle about,establishment and perfection financial and accunting rules.It will bring about a striking effect for strenthening the financoal administration and development of the system of rural joint stock association. |
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| Keywords: | The enterprise of joint stock association Financial and accounting rules |
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