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作者认为,90年代中国会计改革必须以推行国际化战略作为核心内容,并在推行过程中遵循以下六个原则:即会计国际化与国家化有机结合的原则,逐步推进的原则;统一性与灵活性结合的原则;统一性与可比性结合的原则;协商、发展的原则;整体性与局部性相一致的原则。
The author believes that China’s accounting reform in the 1990s must take the implementation of internationalization strategy as its core content and follow the following six principles in its implementation: the principle of organic integration of accounting internationalization and nationalization, the principle of gradual promotion; unity and flexibility The principle of sexual union; the principle of unification and comparability; the principle of consultation and development; the principle of conformity with locality and integrity.