摘要
《中华人民共和国循环经济促进法》正式实施,循环经济的发展将对我国企业会计核算和财务管理产生影响和嬗变。分析了循环经济发展模式下我国现行企业会计不足,并提出了循环经济发展模式下我国企业会计的发展方向。
＂Circular Economy Promotion Law of the People＇s Republic of China＂ has officially come into force. The development of circular economy will exercise influence and change over our country＇s enterprise accounting and financial management. The deficiency of our country＇s current enterprise accounting under the mothed of circular economy was analyzed, moreover raises the development way of our country＇s current enterprise accounting under the mothed of circular economv was raised.
出处
《再生资源与循环经济》
2009年第5期15-18,共4页
Recyclable Resources and Circular Economy
关键词
循环经济
企业会计
发展方向
circular economy
enterprise accounting
development way
