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会计准则变革对企业理念与行为的影响研究 被引量:3

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摘要 近几年来我国企业在不断发展,会计准则也得到不断的落实,但是事实会计准则的变革却给企业的核心理念以及行动上都带来了较为重要的影响。文章就会计准则对企业理念和行为产生的影响进行研究,并提出了企业适应会计准则的改革的相应途径。
作者 侯雅玮
机构地区 西安石油大学
出处 《中国管理信息化》 2016年第23期16-18,共3页 China Management Informationization
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