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“创立具有中国特色的以讲求经济效益为中心的会计理论、方法体系”,是中国会计学会提出的研究目标。但是,目前仍然有不少人持有不同看法,现将散见于会计书刊杂志有代表性的观点归纳如下:1.会计从来就没有国界,会计改革和会计准则不应该有中国特色。2.计划经济体制下的会计体系与西方会计比较有中国特色,但现在搞市场经济了,就没有特色了。3.中国会计要走向世界,实现会计的国际化,因此,会计改革不存在“中国
“Establishing Accounting Theory and Method System with Chinese Characteristics Focusing on Economic Benefit” is the research goal put forward by China Accounting Association. However, there are still many people who hold different opinions. The general viewpoints scattered in accounting journals and magazines are summarized as follows: 1. Accounting never has boundaries. Accounting reform and accounting standards should not have Chinese characteristics. 2. The accounting system under the planned economy has Chinese characteristics compared with the western accounting. However, now that the market economy is in operation, there is no distinctive feature. 3. Chinese accounting to go to the world, to achieve internationalization of accounting, accounting reform does not exist "China