低值易耗品及包装物核算制度之改进  

Improvement on Calculation System of Low-value Consumption Goods and Package

作　　者：彭鹏翔[1] 

机构地区：[1]南京审计学院会计学院,江苏南京210029

出　　处：《审计与经济研究》2005年第3期56-58,共3页Journal of Audit & Economics

基　　金：江苏省教育厅高校哲学社会科学研究指导项目(03SJD790023)

摘　　要：低值易耗品本质上属于劳动资料的这一特性,决定了对其核算和管理与其他一般存货存在较大的不同我国低值易耗品核算和管理的现行规范做法存在弊端,需要改进。The characteristics that low-value consumption goods belong to means of labor in essence determine the calculation and management which is vastly different from any other common goods in stock. In China, there is some malpractice in current specifications to calculate and manage the low-value consumption goods and package. This paper puts forward some matter-of-fact proposals for its improvement.

关 键 词：低值易耗品 劳动资料 包装物 核算制度 企业财务管理 

分 类 号：F275[经济管理—企业管理]