摘要
工业会计核算理论应适应生产力和商品经济的发展.近几年来随着经济体制改革的深化.国营工业企业内部发生巨大变化,但工业会计若干核算理论仍存在传统会计理论与经济体制改革不适应的问题.本文正是从这一角度探讨"工业会计学"中几个会计核算理论更新问题.并提出一些建议.
The industrial accounting theory should be suited to the development of the produc- tive forces and the commodity economy.In recent years,with the deepening of the eco- nomic system reformation,tremendous changes have taken place within the state enterpris- es.But several accounting theories in industrial accounting still reflect the features of the traditional accounting theories of the early 1950s,which causes the problem of the account- ing theories unfitness with the economic system reform.From this point of view,this pa- per dicusses the renewal of several accounting theories in industrial accounting and puts forward some suggestions.
出处
《洛阳工学院学报》
1990年第3期78-82,共5页
Journal of Luoyang Institute of Technology
关键词
经济改革
工业会计
核算理论
资金
fund utilization
fund source
depreciation
creditor's rights
debt
