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企业会计准则在我国上市公司有效实施已有历史,有效促进我国资本市场的完善和发展、为促进我国企业“走出去”创造条件、为我国参与建立全球统一的高质量财务报告准则奠定基础等方面,验证了企业会计准则的经济效果。
Accounting Standards for Business Enterprises in China has effectively implemented the existing history of listed companies and effectively promoted the improvement and development of China’s capital markets. It has created the conditions for promoting the “going out” of Chinese enterprises and laid the foundation for China to participate in the establishment of a globally consistent and high-quality financial reporting standard Etc., verify the economic effect of accounting standards.