Industry Accounting Comparison (Revised Edition)

Author: Lu Yonghua, Xiao Hong
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 elaborating on the broader field of corporate accounting. Closely aligned with the real-world environment and conditions of China's economic reforms, the book adapts to the establishment and development of the socialist market economy system. Based on the "Enterprise Accounting Standards" promulgated by the Ministry of Finance and the current industry-specific corporate accounting systems, it systematically elaborates on the fundamental content, principles, and methods of accounting in several rapidly developing major industries within the national economy. Through comparative research, it contrasts these with the well-established, standardized, and highly representative "Industrial Accounting" in the field of corporate accounting, achieving a logical and integrated new framework of "Comparative Industry Accounting." This book reflects the authors' long-term accumulation of teaching and research achievements. In their extensive teaching and research practices, they have always maintained a rigorous academic attitude, persistently delving into a vast amount of literature and conducting in-depth investigations into relevant enterprises and departments. They have meticulously gathered extensive materials, drawing on the strengths of both theory and practice to synthesize, generalize, and elevate theoretical knowledge. This provides the foundational conditions for the book to exhibit the four key characteristics of being "broad, specialized, profound, and practical," making it particularly valuable.