摘要
本文详细阐述了隐蔽核算的涵义、外在表现形式，隐蔽核算产生的社会经济根源，隐蔽核算的主要特征，隐蔽核算信息质量的特点，隐蔽核算的核算“原则”，隐蔽核算存在的主要原因及主要危害。
This paper expatiates upon the implications of hidden business accounting,its external manifestations,its social,economic origins and main features,its characteristics of the information quality,etc..Measures about bringing hidden business accounting under control are also put forward in the paper.
出处
《当代财经》
CSSCI
北大核心
1998年第3期45-49,共5页
Contemporary Finance and Economics
关键词
隐蔽核算
灰色收入
经济核算
中国
Hidden Business Accounting
Hidden Distribution
Breach-of-Discipling Consumption.
