论文部分内容阅读
对建立我国会计准则体系若干问题的思考薛云奎，谢芳《企业会计准则》的施行开创了我国财务会计与＂国际会计惯例＂并肩发展的新纪元。但已出台的《企业会计准则》既不能说明我国财务会计己与＂国际惯例＂接轨，也不能代表企业财务会计准则的全部。它还仅仅是建立我国财务...
Considerations on Several Issues in Establishing Accounting Standards System in China Xue Yunkui and Xie Fang The implementation of the Accounting Standards for Business Enterprises created a new era for the simultaneous development of financial accounting and international accounting convention in our country. However, the promulgated “Accounting Standards for Business Enterprises” does not mean that China’s financial accounting has been in line with “international practice” nor can it represent all the financial accounting standards of the enterprise. It is also just building our financial ...