摘要
完善我国资产负债核算之我见关铁军ＡＢＳＴＲＡＣＴＴｈｅａｕｔｈｏｒａｎａｌｙｓｅｓｔｈｅｄｒａｗｂａｃｋｓｉｎｔｈｅａｃｃｏｕｎｔｓｏｆｎａｔｉｏｎａｌａｓｅｔｓｄｅｂｔｓｉｎｏｕｒｃｏｕｎｔｒｙ，ｉ．ｅ．，ｔｈｅｓｔｒｕｃｔｕｒｅｏｆｔｈｅｖａｌｕ...
Abstract The author analyses the drawbacks in the accounts of national assets debts in our country, i.e., the structure of the value change cannot be reflected, actual surplus and defict are not shown up, and without international comaprison; the way to solve these problems are put forward: decomposition and adjustment of the accounts. The essence of the relavant accounting concepts in the Wast are deeply shown up with an easy understandable way to link the account system in the West.
出处
《统计研究》
CSSCI
北大核心
1997年第4期28-29,共2页
Statistical Research
