对我国会计准则制定工作的几点思考

• 作 者: 王进
• 出 处: 财会月刊
• 发表日期: 2000年04期
• 关键词: 会计准则制定 国际会计惯例 基本会计准则 职业会计师 美国会计准则 定位问题 制定模式 准则制定者 财务报表要素 实务应用

一、会计准则的定位问题目前,我国已经颁布并实施了９个具体会计准则,对这９个具体会计准则,各方评价不一。有的认为,准则的制定太超前、太西方化,与我国目前的现实条件不相符,企业在执行中有较大的难度;有的认为,准则的制定仍比较落后,不能充分与国际会计惯例相协调。这?..

First, the positioning of accounting standards At present, China has promulgated and implemented nine specific accounting standards, the nine specific accounting standards, the parties evaluated differently. Some people think that the formulation of the guidelines is too advanced and too Westernized, which is not in conformity with the actual conditions in our country at present. Enterprises are having more difficulties in their implementation. Some people think that the guidelines are still lagging behind in formulation and can not be fully integrated with international accounting practices Coordination. This?..