会计环境的变革对邮电资费的影响  

Effects of changing environment of accounting on telecom tariffs

作　　者：董竹[1] 杨虹 

机构地区：[1]长春邮电学院管理工程系,吉林长春130012 [2]吉林省农村改水工作站,吉林长春130061

出　　处：《长春邮电学院学报》2000年第3期63-67,共5页Journal of Changchun Post and Telecommunication Institute

摘　　要：通过对历史成本会计 (HCA)和现时成本会计 (CCA)两种核算基础上投资回收情况的分析 ,指出不同核算基础会出现成本差异 ,进而影响邮电资费的制定。同时试图说明适应会计环境变更的资费制度 ,只能使企业受益 ,而不会给企业带来意外损失。According to the analysis of two kinds of accounting basis for investment profit in HCA and CCA,it is pointed out that different accounting basis can result in cost difference that affects the revision of telecom tariffs.Furthermore,it is shown that the tariff policy adapted to changing environment of accounting will benefit the telecom enterprises and bring no accidental loses to them.

关 键 词：会计 邮电企业 邮电资费 

分 类 号：F606.6[经济管理—产业经济]