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模拟市场独立核算,是近年来一些企业适应市场经济发展,在现行内部责任会计的基础上创造的一种新的会计核算模式。本文就模拟市场独立核算与内部责任会计的异同及关系谈谈粗浅认识。
Simulated market independent accounting is a new accounting model created by some enterprises in recent years to adapt to the development of market economy and based on the current internal responsibility accounting. This article talks about the similarities and differences between market independent accounting and internal responsibility accounting.