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一、21世纪会计理论和实务值得进一步研究的问题 企业增值表是指反映企业增值额的形成和分配情况的会计报表。法国、德国、英国、日本等一些国家的专家学者对企业增值表理论和实践运用情况进行了大量研究,成为会计理论和实务研究中具有很多研究成果的一个领域。企业增值表对这些国家的宏观和微观经济管理方面都发挥了作用。这一问题也曾引起我国会计理
First, the 21st century accounting theory and practice deserves further study of Enterprise value added table is to reflect the formation and distribution of corporate value added accounting statements. Experts and scholars in some countries such as France, Germany, Britain and Japan conducted a great deal of research on the theory and practical application of value-added enterprises, and have become a field with many research achievements in the study of accounting theory and practice. The enterprise value added list has played a role in the macro and microeconomic management of these countries. This issue has also aroused our accountability