摘要
企业会计标准化是由一系列活动所组成的过程,会计标准化管理的实质是对这一过程进行的管理。文章对企业会计标准化管理的内涵、原则、程序及其模式进行了初步的探讨。
Standardization of enterprise accounting is a process consisting of a series of activities. The essence of standardization management of enterprise accounting is a process management. This article explores into the implication, principles, contents and models of standardization management of enterprise accounting.
出处
《上海立信会计学院学报》
2006年第4期18-22,共5页
Journal of Shanghai Lixin University of Commerce
关键词
企业会计标准化
企业会计标准化管理
过程
standardization of enterprise accounting
standardization management of enterprise accounting
process