摘要
本文利用现金流量会计范式的思想,将其应用在引资项目的实践工作中,从社会的角度,用社会成本的理念计算引资项目的现金净流量,力求为引资工作提供一个可以参考的模式。
In this paper,cash flow accounting paradigm of thinking,its application in practice of draw into investment projects,from a social standpoint,the social costs with the idea of drawinto investment projects net cash flow,as far as possible to drawinto investment can provide a reference model.
出处
《财会通讯(下)》
2009年第2期7-9,共3页
Communication of Finance and Accounting
基金
江苏省教育厅哲学社会科学基金资助项目(编号:06SJD790053)