摘要
通过对我国上市公司若干财务会计问题的分析,指出会计准则、会计制度的建立在现代企业管理和保护各投资方权益中的重要性,并指出了对一些重要会计事项处理的方法和要求。
Based on the analyzing the existed financial accounting problems in accounts receivables, Bad debt reserves, long - term equity investments and so on, the thesis points out the importance of establishing accounting standards, accounting system and related rule in modern industrial management and investors - right' s protection. Also, this article makes it accounting events of industrial business, know the criteria, obey the rules, and then improve the quality of accounting information.
出处
《湖北教育学院学报》
2006年第3期57-59,共3页
Journal of Hubei Institute of Education