论文部分内容阅读
本文通过对准则制定的理论分析 ,结合我国转型经济的特殊体制背景 ,以世纪星源的非货币性交易为例 ,对我国的会计准则制定进行了一项案例研究。研究结果发现 ,会计准则的制定不仅是会计层面的技术问题 ,还是关乎利益协调的政治问题 ,这对于理解和推动我国当前会计改革具有重大的现实意义。
Based on the theoretical analysis of the guidelines and the special institutional background of the transitional economy in our country, this paper takes a case study of the non-monetary transaction of the Century Star as an example. The findings show that the development of accounting standards is not only a technical issue at the accounting level but also a political issue concerning the coordination of interests, which is of great practical significance for understanding and promoting the current accounting reform in our country.