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关于企业会计准则的制定,国际上通行的做法是由证券监督管理机构授权民间组织负责制定和发布会计准则,准则制定经费由使用准则的企业负担,准则主要满足企业投融资的需要,由证监会、银监会、保监会、审计机关等经济监管部门监督使用,强调准则制定机构的独立性和准则的公认性。我
With regard to the formulation of the accounting standards for business enterprises, the internationally accepted practice is that the securities regulatory authority authorizes the non-governmental organizations to formulate and issue accounting standards. The guidelines set out that the funds should be borne by the enterprises that use the guidelines. The guidelines mainly meet the needs of the enterprises for investment and financing, , The CBRC, CIRC, auditing agencies and other economic regulatory authorities to supervise and use, emphasizing the independence of normative bodies and guidelines for the recognition. I