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会计准则的制订模式,是会计准则研究系统工程中的一个子系统,它虽然不是会计准则本身的内容,但涉及到会计准则研究及其成果的规范化和实用化。我国的会计准则应有什么组织制订和颁布,应通过什么样的程序颁布实施,在很大程度上制约着我国会计准则研究的过程,对此本文结合国外制订会计准则中的成功经验,对我国会计
Accounting standards development model is a subsystem of accounting standards research systems engineering, although it is not the content of accounting standards, but it involves the standardization and practical application of accounting standards research and its results. China’s accounting standards should be formulated and promulgated by what the organization should be promulgated by what kind of procedure, which largely restricts the process of our country’s accounting standards research, this article combined with the successful experience in the development of accounting standards in foreign countries, China accounting