信用体系中个人会计制度建立的必要性及方法探析  

The analysis of the necessity and methods of establishing the individual accounting system in credit system

作　　者：冯建祝[1] 

机构地区：[1]长春大学管理学院,吉林长春130022

出　　处：《长春大学学报》2009年第1期29-31,共3页Journal of Changchun University

摘　　要：探讨了个人会计制度的含义及在信用体系中建立个人会计制度的必要性和可行性;论述了个人会计制度的内容及建立方法,包括建立个人收入与支出实名制,利用信息化手段管理个人会计信息,建立个人收入与支出的监督审查制度等。并将个人会计制度的发展划分为三个阶段。This paper discusses the meaning of individual accounting system and the necessity and feasibility of establishing individual accounting system in credit system, elaborates the contents and establishing methods of the system, including real-name system for personal income and disbursement, managing methods of using information means and establishing supervision system and so on. The development of individual accounting system is divided into three stages.

关 键 词：信用体系 个人会计制度 必要性 方法 

分 类 号：F234[经济管理—会计学]