摘要
虽然《企业会计准则———会计政策、会计估计变更和会计差错更正》以及《企业会计制度》等相关法规制度已经颁布实施 ,但会计政策如何合法合理地加以制定却是众多企业尚未解决的问题。本文拟就企业会计政策的制定方法、选择立场、制定原则及动态优化过程等方面作一探讨。
Although accounting standard and system relevant to accounting policy have already been issued and put into effect, how to formulate accounting policy legally and reasonably is the unsettled problem for many enterprises. The thesis will contain the following content based on the author's research on accounting policy: the method, selecting position and principle, and dynamic improving process.
出处
《上海海运学院学报》
北大核心
2002年第2期75-79,共5页
Journal of Shanghai Maritime University
关键词
会计政策
制定方法
选择立场
制定原则
动态优化过程
企业管理
accounting policy
formulating method
selecting position
formulating principle
dynamic improving process
