摘要
对我国会计模式系统的概念、构建原则以及构建的基本框架进行了研究 ,重点探讨了会计模式系统构成的五个子系统 。
The concept,constructing principle and basic structures of accounting model system in China were studied.The five subsystems consisting of the accounting model system were explored emphatically to improve the quality of accounting information.
出处
《系统辩证学学报》
2003年第2期71-74,共4页
Journal of Systemic Dialectics
关键词
会计模式系统
原则
基本构建
accounting model system
principle
basic structure
