论文部分内容阅读
一、会计准则的涵义和内容建立我国统一的会计准则,是目前会计管理体制改革的中心环节,这里既有理论问题,也有实际问题。下面我就几个理论问题提出一些看法。在西方国家,“会计准则”和“会计原则”两词经常混用。“会计原则”一词最早见之于1890年美国的会计文献,以后则多称为“会计准则”。什么是会计原则?至今国外会计学术界尚未引成一个统一的定义。
First, the meaning and content of accounting standards The establishment of a unified accounting standards in our country is the central part of the current accounting management system reform, there are both theoretical issues, there are practical problems. Below I put forward some views on several theoretical issues. In western countries, the term “accounting standards” and “accounting principles” are often mixed. The term “accounting principles” was first seen in the accounting literature of the United States in 1890, and later referred to as “accounting standards.” What is the accounting principle? So far in foreign accounting academia has not yet led to a unified definition.