摘要
全球经济的信息化、网络化使得会计工作从理论基础到日常操作手法均受到极大挑战。为此,必须对传统会计观念及方法进行思考与创新,以适应经济发展的需要,并更好地发挥会计工作的应有职能。文章倡导网络时代坏账计提采用客户企业信用评价法。
Due to informationization, networkization of global economy, accounting is facing a large challenge from theory to practice. Therefore, we should consider and improve the traditional concepts and methods in accounting in order to meet the needs of economic development, and play a better role, As a result, we insist that had debts provision be determined under the customer credit evaluation method.
出处
《经济管理》
CSSCI
北大核心
2007年第17期84-86,共3页
Business and Management Journal ( BMJ )
关键词
信息化
会计操作
思路
企业信用评价
informationization
accounting practice
thoughts
business credit evaluation
