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中国会计学会“中国特色的会计理论与方法体系”专业委员会第一次研讨会于1999年12月7-9日在湖南长沙召开。财政部会计司司长兼专业委员会主任冯淑萍作了题为“有关中国特色的会计理论与方法的几个问题”的报告,对会计信息的供求、现行基本会计准则的修改有无必要、会计的国际协调等问题作了系统分析。冯司长认为,会计是特色国情、特色环境的产物。我国的一些具
China Accounting Society “Accounting Theory and Method System with Chinese Characteristics ” The first seminar of the Professional Committee was held in Changsha, Hunan Province on December 7-9, 1999. Feng Shuping, director of the Accounting Department of the Ministry of Finance and Director of the Professional Committee, made a report titled “Problems Concerning Accounting Theory and Methods with Chinese Characteristics,” on the supply and demand of accounting information and whether it is necessary to amend the existing basic accounting standards. Accounting and other issues of international coordination made a systematic analysis. Feng believes that accounting is a product of the unique national conditions and unique environment. Some of our country has