摘要
在会计界 ,高级财务会计的提法早已为大家所认同 ,但是有关高级财务会计的内涵和外延依然是模糊不清的 ,本文就高级财务会计的性质、理论基础及研究范围进行了初步界定 。
? In accounting field,advanced financial accounting were recognized early before.But the intension and extention about advanced financial accounting are vague.This paper preliminarily delimitates the characters,theoretical basis and research scope of advance financial accounting.I hope we will encourage each other. 〔
出处
《辽宁省交通高等专科学校学报》
2003年第2期55-56,60,共3页
Journal of Liaoning Provincial College of Communications
关键词
高级财务会计
性质
理论基础
研究范围
advanced financial accounting
characters
theoretical basis
research scope
