摘要
文章从宏观角度研究财务会计的概念、特征,通过揭示宏观财务会计核算的主要内容,使我们能够站在宏观的高度上认识会计问题、处理会计问题,具有一定现实意义和社会价值,使会计理论和实践的思路更开阔、发展更广阔。
This paper explores the concept and traits of finance accounting i n a macroview. Revealing the main content of macrofinance accounting,one can unde rstand accounting problems and handle them in a macro view,which is of much rea list meaning and social value. It will not only broaden accounting theory and pr actice,but also develop faster.
出处
《江西教育学院学报》
2005年第3期53-55,共3页
Journal of Jiangxi Institute of Education
关键词
社会发展成本
生态环境成本
人文环境成本
social developing cost
Ecology environment cost
Humane environmen t cost
