haku: @indexterm ASSETS AND LIABILITIES / yhteensä: 70
viite: 20 / 70
| Tekijä: | Qi, Jianlin Shao, Biaozhang |
| Otsikko: | The reasons of under-compensation of state property and relevant reform on business accounting system (original in Chinese) |
| Lehti: | Reform of Economic System (c)
1992 : 5, p.111-114 |
| Asiasana: | FINANCIAL ACCOUNTING PROPERTY ACCOUNTING SYSTEMS PUBLIC CORPORATIONS ASSETS ASSETS AND LIABILITIES |
| Kieli: | chi |
| Tiivistelmä: | Why do the enterprises owned by the state lack vigour? Serious under-compensation of state property is one of very important reasons. The reasons of under-compensation of state property are as follows: shortcomings in accounting assets; debt chain, etc. These reasons and their consequences are not only relating to present tax policy but also relating to state-owned enterprise's accounting system more directly. |
SCIMA