会计为我国社会主义市场经济服务的问题被引量：2

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摘要十四大政治报告两次提到会计。一次在十大任务之一的第四项,说到加快政府职能的转变时指出:“强化审计和经济监督”;一次在十大任务之三,说到发展第三产业时指出:“发展会计审计咨询”。

作者杨时展

机构地区中南财经大学

出处《财会通讯（上）》 1993年第1期3-9,共7页 Communication of Finance and Accounting

关键词会计市场经济

同被引文献28

1夏恩·桑德著方红星译.会计与控制理论[M].大连:东北财经大学出版社,2000..
2曼瑟尔·奥尔森.集体行动的逻辑[M].上海：上海三联书店,1995..
3Y.巴泽尔著,费方域,段毅才译.产权的经济分析[M].上海:上海三联书店,上海人民出版社,1997.
4艾哈迈德·里亚希一贝克奥伊,会计理论[M].上海:上海财经大学出版社,2004:3.
5Accounting Terminology Bulletin No.l,Review and Re- sume [EB/OL].http://3197d6dl 4b5f19f2f440-5el 3d29c4- c016cf96cbbfd197c579b45.r81.cf1.rackcdn.com/collection/ papers/1950/1953_0101_AccountingReview.pdf, 2015 - 03-01.
6APB Statement No.4,Basic Concepts and Accounting Principles Underlying Financial Statements of Business En- terprises [EB/OL].http://clio.lib.olemiss.edu/cdm/ref/col- lection/aicpa/id/773,2015 -03-06.
7Burchell,S,Clubb,C.,Hopwood,A,Hughes J.,and Nahapier. J..The Roles of Accounting in Organizations and Society [ J ]. Accounting, Organizations, and Society, 1980, (6).
8BrinbergJ.G.The Role of Accounting in Financial Disclo- sure[ J ]. Accounting, Organizations, and Society,1980, (6).
9Chambers,R J..Accounting,Evaluation,and Economic Be- havior[ M ].Houston Scholars Book Company, 1974.
10Davis,Sw.,Menon,K.etc..The Images That Have Shaped Accounting Theory [ J ]. Accounting,Organiza tions,and Society,1982, (12).

财会通讯（上）

1993年第1期

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