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会计准则的制定和颁发是我国会计工作改革和发展的一件大事。目前企业会计基本准则已经实施,具体会计准则也正在广泛而深入的讨论之中。我对这个问题谈几点粗浅看法,以期引起有关部门的重视和思考。 一、我国会计准则应既体现中国国情和特色,又应极大限度地遵从国际会计惯例 我国会计准则的建设,必须从中国的国情和特色等实际出发,这是不能动摇的原则。
The formulation and issuance of accounting standards is a major event in the reform and development of accounting work in our country. At present, the basic principles of enterprise accounting have been implemented, and specific accounting standards are also being extensive and in-depth discussions. I have a few crude opinions on this issue, with a view to arousing the attention and thinking of relevant departments. First, China’s accounting standards should not only reflect China’s national conditions and characteristics, but also to a maximum extent comply with the international accounting practice of our accounting standards, we must proceed from China’s actual conditions and characteristics of reality, which is unshakeable principle.