The enterprise accounting system could be considered to perfect accounting subjects, strengthen risk management and implicate total cost management.
建议借鉴企业会计制度的核算方法,完善核算科目,增强抗风险能力和采用全面成本管理法。
The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.
文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上,提出了对会计准则和会计制度这两种不同的会计规范的若干思考。
The practical conditions of application of strategic management accounting is provided with the perfection of market mechanism and enterprise system and the spread of information technology.
在我国,随着市场机制和现代企业制度的完善以及信息技术的普及,应用战略管理会计的现实条件已经具备。
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