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- W2363412843 abstract "In the current accounting textbooks,accounting entity is mostly are defined as enterprise space of accounting recognition,measurement and reporting,but the definition is depart from the essence of the accounting entity.From the history of the modern accounting,the formation of modern enterprise property-right system is the microscopic system premise of the accounting entity,and the essence of the accounting entity is the property scope of the enterprise.Under the network environment,the space scope of the enterprise is unclear,but its property scope is clear,so it is still feasible to subscribe the accounting entity according to property scope.The concept of the accounting report entity is derived from the concept of the accounting entity,from the perspective of property rights;the essence of the two is in accordance." @default.
- W2363412843 created "2016-06-24" @default.
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- W2363412843 date "2011-01-01" @default.
- W2363412843 modified "2023-09-23" @default.
- W2363412843 title "Accounting Entity based on the Perspective of Property Right" @default.
- W2363412843 hasPublicationYear "2011" @default.
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