摘要
在阐述财务会计各项活动应符合标准化原则和财务会计标准化必要性的基础上,提出了会计核算程序、会计核算工具、会计核算档案应制定的标准,对制定与实施财务管理系列标准问题进行了论述。
Based on the discussion that the accounting activity should agree with the standardization principle and necessity of accounting work standardization,this article makes the suggestion about the accounting procedure,accounting intrument,accoufing data bank.The alse discusses the establishment and practice of accounting management system standardization problem.
出处
《石油工业技术监督》
1999年第6期25-26,共2页
Technology Supervision in Petroleum Industry
关键词
油田
企业
财务会计
标准化
核算
Enterprise accounting,Standardization,Caculation