Industry Accounting Comparison - (Revised Edition)

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 specific characteristics of "Industry Accounting." It is one of the supplementary textbooks for the series of accounting textbooks published by Xiamen University, further expanding and elaborating on 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 yielded 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, and frequently conducted in-depth investigations into relevant enterprises and departments. They have meticulously gathered a wealth of materials, drawing on the strengths of vast theoretical and practical achievements to synthesize, generalize, and elevate theories. This provides the foundational conditions for the book to exhibit the four major characteristics of being "broad, specialized, profound, and practical," making it particularly valuable.