the mew accounting system in the czech republic捷克共和国的新会计制度 —【外文翻译】.docVIP

The mew accounting system in the Czech Republic Rudolf Schroll Vysoka skola ekonomicka v Praze Abstract The purpose of the paper is threefold. First, to provide an assessment of the accounting system operated in Czechosolovakia during the period of the so-called centrally planned economy (i.e. the command economy).Second, to provide a characterization of the new accounting system introduced in 1993. third, to provide some indication of developing tendencies likely to become significant in the future. ACCOUNTING IN THE CENTRALLY PLANNED ECONOMY It is important to understand that the objectives