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关于会计原则的概念,不但我国还没统一,在国外的会计论著中也有会计原则、会计准则、会计假设、会计信条、会计标准、会计惯例、会计基本概念、会计公设等多种提法.我们看来这些提法并无质的差别,故在本文中均以“会计原则”称之,并加以探讨. “公认会计原则”一语在美国是表述执业会计师意见,于本世纪三十年代开始出现的.由于资本主义股份公司的发展导致企业所有权和经营权的分离,使得不执行业务的股东要求企业提供可信赖的财务报表.同时,债权人、考虑贷款的银行、未来投资
As for the concept of accounting principle, not only our country has not unified yet, there are many kinds of references such as accounting principles, accounting standards, accounting hypotheses, accounting credo, accounting standards, accounting conventions, accounting basic concepts, accounting public opinion and so on. It seems that there is no qualitative difference between these references, and therefore in this article are “accounting principles” and called for discussion of “Generally Accepted Accounting Principles” in the United States is the expression of the views of certified public accountants, began in the thirties of this century Since the development of capitalist joint stock companies led to the separation of ownership and management of enterprises, making non-performing shareholders require companies to provide reliable financial statements.At the same time, creditors, banks considering loans, future investment