| 行业会计制度的弊端与新会计制度的实施 |
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| 引用本文： | 杨华.行业会计制度的弊端与新会计制度的实施[J].信阳农业高等专科学校学报,2004,14(3):77-78. |
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| 作者姓名： | 杨华 |
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| 作者单位： | 信阳农业高等专科学校,河南,信阳,464000 |
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| 摘 要： | 现行行业会计制度不适应企业经营环境的变化;"两则"和行业会计制度缺陷造成了企业会计信息质量偏低;不同行业的会计信息无可比性;行业会计制度的可操作性差;不适应企业国际化的需要。应尽快实施新的企业会计制度。
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| 关 键 词： | 行业会计制度 弊端 分析 |
| 文章编号： | 1008-4916(2004)03-0077-02 |
| 修稿时间： | 2004年4月26日 |
The obstacles in the business accounting system and the implement of the new system |
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| YANG Hua.The obstacles in the business accounting system and the implement of the new system[J].Journal of Xinyang Agricultural College,2004,14(3):77-78. |
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| Authors: | YANG Hua |
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| Abstract: | The present business accounting system cannot meet the requirements of the changes in enterprise circumstances;the obstacles of business accounting system have caused the low quality of enterprise accounting information;the information of different businesses isn't comparable;the business accounting system is inferior in workability,and it can not meet the requirements of enterprise internationalization.So new bussiness accounting system should be implemented quickly. |
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| Keywords: | business accounting system obstacle analysis |
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