独资、合伙企业会计制度制定对策探讨  

Discussion on Account System Drawing up of Exclusive Investment Enterprises and Joint Ventures

作　　者：杨静[1] 

机构地区：[1]长安大学经济管理学院

出　　处：《河北交通职业技术学院学报》2006年第4期7-10,共4页Journal of Hebei Jiaotong Vocational and Technical College

摘　　要：分析了个人独资企业、合伙企业的特征。从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。The characteristics of personal exclusive analyzed. The account system drawing up of above assets, liabilities, owner＇s rights and account sheets. investment enterprises and joint ventures are enterprises is discussed from such aspects as

关 键 词：个人独资企业 合伙企业 会计制度 制定对策 

分 类 号：F231[经济管理—会计学]