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基本会计准则制定的回顾 我国于1992年11月颁布了第一个企业会计准则。在建立准则之初,曾经存在着如何制定会计准则的分歧:按照国际经验,他们多半是先制定会计准则,然后才研究概念框架,一种看法认为我们制定准则也应该如此。另一种意见认为,我们一开始起点就可以高一些,西方已有制定概念框架的经验可供我们借鉴,我们可以先制定普遍适用的会计准则。财政部采纳了后一种意见。
Review of the development of basic accounting standards Our country issued the first enterprise accounting standard in November 1992. At the beginning of the guidelines, there were differences on how to formulate accounting standards. According to international experience, most of them first formulated accounting standards and then studied the conceptual framework. One view is that we should make norms as well. Another view is that we can start higher from the very beginning. The West has experience in formulating a conceptual framework for our reference. We can first formulate generally applicable accounting standards. The Ministry of Finance adopted the latter opinion.