论文部分内容阅读
2001,新世纪的开元之年,对会计而言,是一个普通而非凡的年份,是一个创新而阵痛的年份,是一个蜕变而尴尬的年份,是一个跋涉而负重的年份。在这一年,《企业会计制度》和更多的会计准则在国际化和国家化的辩论声中浮出水面,新准则、新制度培训一时蔚为大观;注册会计师行业于重组大潮之后上演了一连串审计失败的悲剧,信誉危机成为业内外人士的高频用语;证券市场在糟
2001, the first year of the new century, is an ordinary and remarkable year for accounting purposes. It is a year of innovation and painful labor. It is a year of metamorphosis and embarrassment and a year of trekking and weight-bearing. During this year, the “Accounting System for Business Enterprises” and more accounting standards surfaced in the international and national debates. The new guidelines and training for the new system suddenly became a grand occasion. The CPA industry staged a series of audits after the reorganization tide, Failure of the tragedy, credit crisis has become a high-frequency phrase used by industry insiders; the stock market is bad