| 防范国有资产流失的会计制度研究 |
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| 引用本文： | 杨卫武,李瑶亭.防范国有资产流失的会计制度研究[J].上海师范大学学报(基础教育版),2007,36(6):41-47. |
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| 作者姓名： | 杨卫武 李瑶亭 |
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| 作者单位： | 上海师范大学旅游学院 上海200234 |
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| 摘 要： | 通过对国有资产"合法化"流失途径的探讨,研究我国现行会计制度在防范国有资产流失方面存在的某些不足,提出通过进一步完善我国会计制度遏制国有资产流失的相关建议。这些建议有,科学界定关联方,改进短期借款利息、会计计量属性,以及完善无形资产、合并报表的规定。
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| 关 键 词： | 国有资产流失 会计制度缺陷 |
| 文章编号： | 1004-8634(2007)06-0041-(07) |
| 修稿时间： | 2007年5月28日 |
A Study of the Current Accounting System Intended to Prevent the State- Owned Assets From Running off |
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| YANG Weiwu,LI Yaoting.A Study of the Current Accounting System Intended to Prevent the State- Owned Assets From Running off[J].Journal of Shanghai NOrmal University,2007,36(6):41-47. |
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| Authors: | YANG Weiwu LI Yaoting |
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| Abstract: | By investigating the legitimate ways that the state-owned assets run off,this paper discusses the disadvantages or imperfections of the current accounting system in terms of its prevention of state-owned assets from being washed away.Then the paper puts forward relevant suggestions which help prevent state-owned assets from running off by means of further improving our country's accounting system.These suggestions include: scientific definition of the relevant parties;enhancement of the interest rate of short-term loans;improvement of the nature or character of the accountant's calculations,as well as perfection of the provisions about invisible assets and report forms for joint products. |
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| Keywords: | the running off of the state-owned assets defects of the current accounting system |
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