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目前,我国企业会计改革的基本框架已经草就,基本实现了模式性的转变,具体准则即将颁布,接下来只是如何进一步完善的问题了。时至今日,会计理论界应该研究一下会计理论研究存在哪些问题以及如何进一步改进了。唯有如此,我们才能不断提高会计理论研究水平,最终实现我们的会计理论与实务水平的不断提高。 自进入本世纪以来,英语国家一直走在世界会计理论研究的前列,尤以美国居于明显的领先地位。据介绍,以美国为代表的发达国家在会计理论研究方面的几个基
At present, the basic framework of China’s accounting reform for enterprises has been drafted, the basic realization of a model of change, the specific guidelines to be enacted, the next just how to further improve the problem. Today, accounting theory circles should study what problems exist in accounting theory research and how to improve it further. Only in this way can we continuously raise the level of research in accounting theory and eventually achieve the continuous improvement of our accounting theory and practice. Since entering this century, English-speaking countries have been at the forefront of the study of accounting theory in the world, especially the United States living in a clear leading position. According to reports, the United States as the representative of several developed countries in the study of accounting theory