统计研究 ›› 2005, Vol. 22 ›› Issue (6): 44-4.

• 论文 • 上一篇    下一篇

无偿服务核算研究

曾五一   

  1. 厦门大学
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2005-06-15 发布日期:2005-06-15

  • Received:1900-01-01 Revised:1900-01-01 Online:2005-06-15 Published:2005-06-15

Abstract: The author discusses the necessity to include free services in national accounts, introduces to several abroad accounting methods to account value added of free services and the relative accounting results. The author also forwards his own opinions to conduct such researches in China.