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2003年08 期
| 標(biāo)題 |
| 關(guān)于修改《鐵道結(jié)算中心會(huì)計(jì)核算辦法》若干問題的探討(25 卷) |
| 英文標(biāo)題 |
| Probe into Several Issues in Amending “Accounting Method of Railway Settlement Center” |
| 摘要 |
| 隨著《企業(yè)會(huì)計(jì)制度》和特殊行業(yè)《金融企業(yè)會(huì)計(jì)制度》的頒布，我國會(huì)計(jì)制度逐步與國際慣例接軌。鐵道部原來根據(jù)行業(yè)財(cái)務(wù)會(huì)計(jì)制度制定的《鐵道結(jié)算中心會(huì)計(jì)核算辦法》已不適應(yīng)新的形勢，需要進(jìn)行修改。通過對該辦法現(xiàn)行會(huì)計(jì)核算模式及存在問題進(jìn)行分析，提出有關(guān)修改建議。 |
| 作者 |
| 新聞作者:羅衛(wèi)平 |
| 關(guān)鍵字 |
