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| Tekijä: | Jiang, Raoming |
| Otsikko: | Six main issues concerning the exercise of enterprise accounting principle (original in Chinese) |
| Lehti: | Journal of Zhongnan University of Finance and Economics (c)
1993 : 4, p.12-16 |
| Asiasana: | ACCOUNTING PRINCIPLES COMPANIES CHINA |
| Kieli: | chi |
| Tiivistelmä: | The exercise of enterprise accounting principle is not only an important measure for establishing the new system of socialist market economy and alighting the policy of reform and opening to the outside, but also a necessary step in the efforts of bringing the domestic accounting into convergence with international practice. The paper concludes that the smooth execution of principle depends on the coordination of the principle with the law of accounting in particular, and with enterprises' systems in general. The key to the execution lies in a normal relation between the principle and the practice of finance and tax, the enhancement of accountants' quality, the build-up of professional accountants and an effective monitoring mechanism. |
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