统计研究 ›› 2006, Vol. 23 ›› Issue (7): 55-57.
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李静萍
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As a newly introduced concept in SNA1993, valuables are identified as a category of produced assets. Valuables accounting contributes to improve the precision of relevant indicators,increase the reliability of research and policy,and enhance the international comparability.After elaborating characteristics of valuables,this paper puts forth accounting methods for valuables based on international guidelines and practices of other countries.
李静萍. 贵重物品核算浅议[J]. 统计研究, 2006, 23(7): 55-57.
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https://tjyj.stats.gov.cn/CN/Y2006/V23/I7/55
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