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署名为张喜龙的《政府补助会计规范的变化及其具体会计处理》一文,在本刊2009年第1期发表后,本刊于3月26日收到该文存在抄袭内容的读者举报。接到举报后,本刊立即展开调查工作,同时,聘请专家对该文进行鉴定。现将有关调查处理情况公告如下: 1.经鉴定,该文大篇幅甚至原封不动的抄袭了《财务与会计》2007年第5期姚津(上海立信会计学院)的文章,从该文第二点(新会计准则下政府补助的会计处理解析)的第二小点(科技专
The article entitled “Change of Accounting Standards for Government Subsidy and Its Specific Accounting Treatment”, signed by Zhang Xilong, was reported by readers of the plagiarism content on March 26 after it was published in Issue No. 1 of 2009. After receiving the report, this article immediately investigate, at the same time, hired experts to identify the text. Now the investigation and handling of the announcement is as follows: 1. The identification, the text is large or even copy of the “Finance and Accounting” 2007 the fifth Yao Jin (Shanghai Lixin Accounting College) article from the article second Point (under the new accounting standards for government subsidies accounting analysis) the second smallest point (Science and Technology