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我国加入WTO后,随着经济、科技的迅猛发展,我国在会计计量方面将受到很大的冲击,历史的看,一种经济理论有历史的局限性,新事物出现之后,它无法解释,而存在不足,那么,一种自然的选择就是取长补短,兼容并存,随着我国社会主义经济体制与会计系统的不断发展与完善,以及会计人员素质的提高,可适时的选择相应的计量模式,所以,多种计量模式并存会是一种趋势。
After China’s accession to the WTO, with the rapid development of economy and science and technology, our country will have a great impact on accounting measurement. Historically, an economic theory has historical limitations. After the emergence of new things, it can not be explained, There is a deficiency. Then, a natural choice is to complement each other and coexist. With the continuous development and improvement of China’s socialist economic system and accounting system and the improvement of the quality of accountants, the appropriate measurement mode can be chosen timely. Therefore, Coexistence of multiple measurement models will be a trend.