Accounting Practices among Business Firms and the Identification of the Unique Features
Hong-xia Liu Nanyang Normal University, Nanyang City 473061, Henan Province, China
Abstract: In modern society, both enterprises and institutions would face a common problem which was how the accounting staff handle the finances. Due to the different properties, this two types of units could lead to the difference how to handle this units. This paper was to research and analyze problems from this aspect, and based on the analysis and research, and to compare the specific difference of institutions and enterprises, then put forward the corresponding point of view for research better understanding.
Keywords: Institutions, Enterprises, Accounting Staff, Financial Processes, Difference Accounting Practices among Business Firms and the Identification of the Unique Features
References:[1] Yun ZHANG. (2012). Difference analysis of institutions and enterprises accounting financial processing, Accounting and Finance, 2012, 8. 56.
[2] Pei-shu WEI. (2013). Similarities and differences of institutions and enterprises in the accounting treatment, Modern Economic Information, 2013, 8. 115.
[3] Ai-mei XU. (2014). Comparison of institutions and enterprises accounting financial processing, Finance Managing, 2014, 2. 55-58.
[4] An-xiang TANG. (2006). Influence of the limitations of financial accounting in the new period to accounting information quality, Commercial Economy, 2009 (20).
[5] Lan-lan XIE. (2008). Treatment of human resource accounting from reliability and relevance, Caikuai Yuekan (integrated). 2008 (06).
[6] Li-yan WANG, Li-na WU, Zheng-ying LUO. (2012). Accounting principle. Beijing: Peking University Press, 2012 (06).