Industry Accounting Comparison

Author: Lu Yonghua
Publisher:
Publish Date: 2004-09-01
Features: This book represents an innovative achievement in applying the general principles of the emerging field of "Comparative Accounting" to the main characteristics of "Industry Accounting." It is one of the supplementary textbooks for the series of accounting textbooks published by Xiamen University, further expanding and specifying the broader field of corporate accounting. Closely aligned with the real-world environment and conditions of China's economic reforms, this book adapts to the establishment and development of the socialist market economy system. It is based on the "Enterprise Accounting Standards" promulgated by the Ministry of Finance and the current industry-specific enterprise accounting systems. From a broad academic perspective, it systematically elaborates on the fundamental content, principles, and methods of accounting in several rapidly developing major industries within the national economy. By comparing and contrasting these with the well-established, standardized, and highly representative "Industrial Accounting" in the field of corporate accounting, the book achieves a comprehensive and logically coherent new framework for "Comparative Industry Accounting." Through the integration and refinement of these studies, it has produced substantial achievements in both theory and practice. This book can be seen as a comprehensive reflection of the authors' long-term accumulation of teaching and research results in related fields. In their long-term teaching and research practices, they have always maintained a rigorous academic attitude, persistently delving into extensive literature, frequently conducting in-depth investigations into relevant enterprises and departments, and thoroughly gathering a wealth of materials. From the vast pool of theoretical and practical achievements, they have selectively adopted the best practices, integrating, summarizing, and elevating theories. This has laid a foundational basis for the book to embody the four major characteristics of being "broad, specialized, profound, and practical," making it exceptionally valuable.