摘要
企业会计政策选择应遵循从企业整体出发,以公开反映为根本前提,同时以会计法规为根本依据的原则,在选择过程中处理好会计政策与信息使用者及税收财务政策的关系.
The choice of enterprise accountancy policyshould abide by the following rules.start the enterpriseas a whole;base on public reflection; in accordancewith accountancy regulation; in making a choice,payattention to the relationship among accountancypolicy.using old poIicy and tax or finance policy.
出处
《辽宁工程技术大学学报(社会科学版)》
2000年第2期40-41,共2页
Journal of Liaoning Technical University(Social Science Edition)
关键词
会计政策
会计法规
税收政策
accountancy policy
accountancy regulation
tax policy