商品流通企业会计

商品流通企业会计信息系统分析和设计

Analysis & Design of Commodity Circulation Business Accounting Management Information System

金融企业会计与商品流通企业会计的比较

Comparison in Accounting between Financial and Commodity Circulation Enterprises

谈商品流通企业新老会计制度的转换

Discussion on the Exchanges between old and New Accounting Systems in Commercial Enterprises

笔者发现，从《内部会计控制规范》发布实施以来，内部会计控制的研究一般侧重于对制造业和商品流通等企业内部会计控制的建立和评价，对事业单位的研究比较薄弱。

The writer found that since the promulgation and implementation of the regulations , the researches of internal accountancy control generally have been focusing on the establishment and evaluation of internal accountancy control for manufacture industry and merchandising companies and so on , and that of enterprises are relatively poor .