摘要
私营独资企业是社会主义公有制经济的补充.在社会主义市场经济建设中发挥了积极作用.但不少私营独资企业会计制度不健全、不规范,会计核算方法无规可循.为使独资企业会计核算走上健康发展的道路,本文就私营独资企业如何进行会计核算、编制会计报表等问题从理论和实例上进行论述.
A private and single proprietorship is an economic supplement of the socialist public ownership. It plays an active role in the construction of socialist market economy. But imperfect accounting system of many private and single proprietorships make accounting method irregular. In order to make the accounting of single proprietorship develop healthily, this paper sets forth the problems how to operate accounting and how to draw up accounting statements and the like in terms of theory and fact.
