物流会计基本问题探析及核算模式创新

Exploration on Basic Questions and Mode Innovation of Logistics Accounting

简述了物流会计的基本内涵,分析了我国现阶段物流会计存在的一些问题,并提出了应当在核算模式上进行创新的观点,以期为物流企业的发展提供借鉴。

In this paper, we elaborated the connotation of the logistics accounting, analyzed the problems in the logistics accounting in China and proposed that we should innovate the accounting mode to help guide the development of logistics enterprises.