摘要
现行会计核算由于采用分期核算、汇总结算等方法 ,致使按会计核算时间制定的企业财务策略很难满足企业战略发展的要求。因此 ,依据产品生命周期理论 。
As the accounting profession uses periodicity assumption and monetary sum method to process accounting data, it is hard for the corporate financial strategies to meet the need of the corporate business strategy. According to the theory of product life cycle, this paper deals with the corporate financial strategies characters in various product life cycle stages.
出处
《华东经济管理》
2001年第3期42-43,共2页
East China Economic Management
