摘要
本文试对上市公司实行新企业会计制度对其经营业绩的影响作初步分析 ,同时对试行中的一些问题作初步探讨 .
The article attempts to analysis the new enterprise accounting system's impact on enterprise operation results ,and discuss some problems that have appeared in the test run of the new system.
关键词
会计制度
会计准则
会计原则
accounting systems
accounting standards
accounting principles
