| 新企业会计准则对装备价格管理的影响及启示 |
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| 引用本文： | 温洪昌,乔柳,张明.新企业会计准则对装备价格管理的影响及启示[J].装备指挥技术学院学报,2010,21(6):48-51. |
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| 作者姓名： | 温洪昌 乔柳 张明 |
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| 作者单位： | [1]驻120厂军事代表室,黑龙江哈尔滨150066 [2]空军驻沈阳地区军事代表局,辽宁沈阳100031 |
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| 摘 要： | 与原会计准则相比，新会计准则在会计基本原则和会计要素的计量方面发生了较大的变化，新准则在内容上充实成本要素，在可操作性上更加强调规范会计信息的质量。通过对新会计准则的变化内容、特点及作用方面分析，研究其实施对装备价格管理工作的影响，探讨新会计准则环境下如何提高装备价格管理水平等问题。
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| 关 键 词： | 会计准则 装备价格 管理 装备管理 会计信息 装备成本 |
Influence and Enlightment of Equipment Price Management Under the New Accountant Guide Line |
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| WEN Hongchang,QIAO Liu,ZHANG Ming.Influence and Enlightment of Equipment Price Management Under the New Accountant Guide Line[J].Journal of the Academy of Equipment Command & Technology,2010,21(6):48-51. |
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| Authors: | WEN Hongchang QIAO Liu ZHANG Ming |
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| Affiliation: | 1. The Military Representative Office Residence in the No. 120 Plant, Harbin Heilongjiang 150066, China;2. The Military Representatives Bureau of PLA Air Force in Shenyang, Shenyang Liaoning 100031, China) |
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| Abstract: | The new enterprise accountant guide line have changed a lot in the basic fundamental and element measurement compared with the old one. The new guide line enriches the cost element in content and emphasizes criterion accountant information quality on the maneuverability. Through the analysis of the new content, characteristics and function in the new accountant guide line, the paper studies the influences exerted on the equipment price management and discusses how to improve the level of its management under the new accountant guide line. |
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| Keywords: | accountant guide line equipment price management equipment manage accountantinformation equipment cost |
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