关于小企业代理记账问题思考
F270; 小企业代理记账存在的问题,主要体现在小企业财务意识薄弱,代理记账的内控制度有待健全,业务素质有待提高,风险意识有待强化等方面.政府财政部门应加强小企业的财务管理意识,加强制度管理,配置合格的会计人员,强化风险防范措施....
Gespeichert in:
Veröffentlicht in: | 商业经济 2010 (23), p.59-73 |
---|---|
1. Verfasser: | |
Format: | Artikel |
Sprache: | chi |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 73 |
---|---|
container_issue | 23 |
container_start_page | 59 |
container_title | 商业经济 |
container_volume | |
creator | 黄毓玲 |
description | F270; 小企业代理记账存在的问题,主要体现在小企业财务意识薄弱,代理记账的内控制度有待健全,业务素质有待提高,风险意识有待强化等方面.政府财政部门应加强小企业的财务管理意识,加强制度管理,配置合格的会计人员,强化风险防范措施. |
doi_str_mv | 10.3969/j.issn.1009-6043.2010.23.025 |
format | Article |
fullrecord | <record><control><sourceid>wanfang_jour</sourceid><recordid>TN_cdi_wanfang_journals_shangyyj201023025</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><wanfj_id>shangyyj201023025</wanfj_id><sourcerecordid>shangyyj201023025</sourcerecordid><originalsourceid>FETCH-wanfang_journals_shangyyj2010230253</originalsourceid><addsrcrecordid>eNpjYFAxNNAztjSz1M_SyywuztMzNDCw1DUzMDHWMzIAShkZ6xkYmbIwcMLFORh4i4szk4CShgbGpiYmnAzqT1s3P9nV93RD_5M9jU92zHqye_HzCW0v1m14sWXZy-nrXi6a8axh7ouGZh4G1rTEnOJUXijNzaDp5hri7KFbnpiXlpiXHp-VX1qUB5SJL84Acisrs0BOMDIGOsCYFLUAuoxKSg</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>关于小企业代理记账问题思考</title><source>国家哲学社会科学学术期刊数据库 (National Social Sciences Database)</source><creator>黄毓玲</creator><creatorcontrib>黄毓玲</creatorcontrib><description>F270; 小企业代理记账存在的问题,主要体现在小企业财务意识薄弱,代理记账的内控制度有待健全,业务素质有待提高,风险意识有待强化等方面.政府财政部门应加强小企业的财务管理意识,加强制度管理,配置合格的会计人员,强化风险防范措施.</description><identifier>ISSN: 1009-6043</identifier><identifier>DOI: 10.3969/j.issn.1009-6043.2010.23.025</identifier><language>chi</language><publisher>福州经济技术开发区国有资产营运有限公司,福建福州,350015</publisher><ispartof>商业经济, 2010 (23), p.59-73</ispartof><rights>Copyright © Wanfang Data Co. Ltd. All Rights Reserved.</rights><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Uhttp://www.wanfangdata.com.cn/images/PeriodicalImages/shangyyj/shangyyj.jpg</thumbnail><link.rule.ids>314,777,781,4010,27904,27905,27906</link.rule.ids></links><search><creatorcontrib>黄毓玲</creatorcontrib><title>关于小企业代理记账问题思考</title><title>商业经济</title><description>F270; 小企业代理记账存在的问题,主要体现在小企业财务意识薄弱,代理记账的内控制度有待健全,业务素质有待提高,风险意识有待强化等方面.政府财政部门应加强小企业的财务管理意识,加强制度管理,配置合格的会计人员,强化风险防范措施.</description><issn>1009-6043</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2010</creationdate><recordtype>article</recordtype><recordid>eNpjYFAxNNAztjSz1M_SyywuztMzNDCw1DUzMDHWMzIAShkZ6xkYmbIwcMLFORh4i4szk4CShgbGpiYmnAzqT1s3P9nV93RD_5M9jU92zHqye_HzCW0v1m14sWXZy-nrXi6a8axh7ouGZh4G1rTEnOJUXijNzaDp5hri7KFbnpiXlpiXHp-VX1qUB5SJL84Acisrs0BOMDIGOsCYFLUAuoxKSg</recordid><startdate>2010</startdate><enddate>2010</enddate><creator>黄毓玲</creator><general>福州经济技术开发区国有资产营运有限公司,福建福州,350015</general><scope>2B.</scope><scope>4A8</scope><scope>92I</scope><scope>93N</scope><scope>PSX</scope><scope>TCJ</scope></search><sort><creationdate>2010</creationdate><title>关于小企业代理记账问题思考</title><author>黄毓玲</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-wanfang_journals_shangyyj2010230253</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>chi</language><creationdate>2010</creationdate><toplevel>online_resources</toplevel><creatorcontrib>黄毓玲</creatorcontrib><collection>Wanfang Data Journals - Hong Kong</collection><collection>WANFANG Data Centre</collection><collection>Wanfang Data Journals</collection><collection>万方数据期刊 - 香港版</collection><collection>China Online Journals (COJ)</collection><collection>China Online Journals (COJ)</collection><jtitle>商业经济</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>黄毓玲</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>关于小企业代理记账问题思考</atitle><jtitle>商业经济</jtitle><date>2010</date><risdate>2010</risdate><issue>23</issue><spage>59</spage><epage>73</epage><pages>59-73</pages><issn>1009-6043</issn><abstract>F270; 小企业代理记账存在的问题,主要体现在小企业财务意识薄弱,代理记账的内控制度有待健全,业务素质有待提高,风险意识有待强化等方面.政府财政部门应加强小企业的财务管理意识,加强制度管理,配置合格的会计人员,强化风险防范措施.</abstract><pub>福州经济技术开发区国有资产营运有限公司,福建福州,350015</pub><doi>10.3969/j.issn.1009-6043.2010.23.025</doi></addata></record> |
fulltext | fulltext |
identifier | ISSN: 1009-6043 |
ispartof | 商业经济, 2010 (23), p.59-73 |
issn | 1009-6043 |
language | chi |
recordid | cdi_wanfang_journals_shangyyj201023025 |
source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
title | 关于小企业代理记账问题思考 |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-18T02%3A14%3A34IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-wanfang_jour&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=%E5%85%B3%E4%BA%8E%E5%B0%8F%E4%BC%81%E4%B8%9A%E4%BB%A3%E7%90%86%E8%AE%B0%E8%B4%A6%E9%97%AE%E9%A2%98%E6%80%9D%E8%80%83&rft.jtitle=%E5%95%86%E4%B8%9A%E7%BB%8F%E6%B5%8E&rft.au=%E9%BB%84%E6%AF%93%E7%8E%B2&rft.date=2010&rft.issue=23&rft.spage=59&rft.epage=73&rft.pages=59-73&rft.issn=1009-6043&rft_id=info:doi/10.3969/j.issn.1009-6043.2010.23.025&rft_dat=%3Cwanfang_jour%3Eshangyyj201023025%3C/wanfang_jour%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rft_wanfj_id=shangyyj201023025&rfr_iscdi=true |