摘要
通过分析《小企业会计制度》的制定背景,并从其会计政策选择分析出发,详细阐述了执行《小企业会计制度》对企业利益相关者的六大影响,以及由此所带来的执行结果。
Through an analysis of making background of Accounting System of Small Enterprises, from the view of selecting accounting policy, the article explains six influence in detail to interrelaters of enterprises' benefit by executing Accounting System of Small Enterprises ,and being obtained results from this.
出处
《泉州师范学院学报》
2005年第5期63-66,共4页
Journal of Quanzhou Normal University
关键词
会计制度
企业
政策
accounting system
enterprise
policy