IT环境下损益类会计科目改革与利润表编制方法优化  

The Innovation of Income and Losses Accounts and Compilation of Income Statement Under the Environment of IT

作　　者：郭德贵[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018

出　　处：《财经论丛》2011年第1期91-94,共4页Collected Essays on Finance and Economics

摘　　要：从现代信息技术特点出发,论述损益类会计科目改革的必要性、损益类科目改革的基本原理,说明损益类科目改革的具体思路,阐述利润表编制方法的优化,提出在信息化环境下利润表编制优化的方法,为有效实施企业会计准则奠定基础。The paper based on IT environment,discussies the essentiality of the innovation of income and losses accounts,expatiaties the fundamentals of the innovation of income and losses accounts.It puts forward the innovation of income and losses accounts,optimizes the compilation of income statement,brings forward the proposal of the implement of Enterprise＇s Accounting Standard under the environment of IT

关 键 词：IT环境 损益类会计科目改革 利润表编制 

分 类 号：F230[经济管理—会计学]