论文部分内容阅读
一套符合我国国情并与国际惯例接轨的会计准则体系是我国会计事业发展的一个重要标志。自1997年第一个具体准则的颁布实施,今年还将陆续颁布若干具体会计准则。对此,会计准则研究将再一次成为会计理论与实务界的热门话题。本文就以下几个热点问题作一个分析与讨论。一、关于基本会计准则的修改与完善问题基本会计准则(《企业会计准则》)自1993年7月1日实施以来,至今已五年有余了。众所周知,我国会计准则的制定是分层次进行的,基本准则在先,具体准则在后。基本准则发挥着概念指导、方法选
A set of accounting standards system that is in line with China’s national conditions and in line with international practice is an important symbol of the development of China’s accounting. Since the promulgation and implementation of the first specific standard in 1997, a number of specific accounting standards will be promulgated this year. In this regard, accounting standards research will once again become a hot topic in accounting theory and practice. This article on the following hot issues for an analysis and discussion. I. Issues Concerning the Revision and Improvement of Basic Accounting Standards Since the implementation of the Basic Accounting Standard (“ASBE”) since July 1, 1993, more than five years have passed. As we all know, the formulation of accounting standards in our country is carried out in different levels with the basic rules first and the specific standards later. Basic guidelines play a guiding role, the method of election