浅谈企业“会计核算”在现阶段的规范模式

Discussion on the Standard Model of Business Accounting of Enterprise at Present

企业会计核算的水平,不仅反映企业会计人员的业务水平,而且反应企业管理工作的水平。论述了企业"会计核算规范模式"的建立及其所涵盖的会计行为,同时,在此思路基础上,对构建模式中的各部位点作出表述,望与同行从业人员共同探讨。

The level of business accounting, not only reflects professional level of the same staff, but also reflects the level of business management. Discusses the building of standard model on business accounting and the accounting behavior by standard model covered, at the same time, on the basis of this thinking, primarily discusses every aspect of this standard model, hopes to communicate with person of same profession together.