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会计准则起源于西方,是人们长期实践的总结和研究的成果。如何借鉴西方会计准则来改进我国的会计工作,做到“洋为中用”,是我国会计制度建设中一个重要的课题。为此,就需要了解西方会计准则的产生和发展,以及会计准则的主要内容,知彼才有利于己。本文仅就此提出一些个人的看法,以就教于会计界的同行。一、会计工作者要懂点西方会计准则
Accounting standards originated in the West, is the result of people’s long-term practice summary and research. How to learn from the accounting standards in the West to improve China’s accounting work, to achieve “foreign for the use of” is an important issue in the construction of accounting system in our country. To this end, we need to understand the emergence and development of accounting standards in the West, as well as the main content of accounting standards, know each other is beneficial to ourselves. This article presents some personal opinions on this subject only, to teach colleagues in the accounting profession. First, accounting workers should understand western accounting standards