管制會計(jì)研究——以電信管制為視點(diǎn).pdf

1、北京郵電大學(xué)碩士學(xué)位論文管制會計(jì)研究——以電信管制為視點(diǎn)姓名：伍艷申請學(xué)位級別：碩士專業(yè)：產(chǎn)業(yè)經(jīng)濟(jì)學(xué)指導(dǎo)教師：彭曉峰20090215Regulatoryaccountingresearch——r一’‘●●‘’lelecommUnication$regulationsaccountingABSTRACTRecentyeats，晰mpromptdevelopmentofourtdccommunicationindustrythemarket

2、competitiongraduallyincreadedAtthesametime，thesupervisiontoalltelecommunicationenterprisesbecomemoreimportantTosupervisionweneedtheaccountingknowledgeTelecommunicationmanagementaccountingisallimportantcomponentoftelecomm

3、unicationsupcnisionpolicyandsupervisionlawItisalsoasuiteofregulationandmanagementwhichcansupportaccountingcheckandcostapportionmentandfinanceaccountingreportInthispaperWOelaboratedthenecessitythatintroducestheRegulatorya

4、ccountingWealsocomparedthebasiccontentofothercountryTclccomRegulatoryaccountingtobuildourfiameworkofRegulatoryAccountingAtthesametime，thispaperanalyzedActivityBasedManagementandindicateditisnotonlyinfavorofestablishascie

5、ntificsystemofcostaccountingbutalsoinfavorofavoidingeffectivelythePriceWarandgreatlyimprovetelecommunicationscompetitivenessFinallysincethedifficultiesandoftheTelecomRegulatoryAccountingstillfocusontelecomcostestimates，t