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随着我国市场经济的不断发展和对外开放的日益深入以及加入WTO等诸多因素的影响,我国经济已经逐渐融入世界经济的大潮中。这就要求我国现行的会计制度和会计准则要与国际通行的会计制度和会计准则为基础,结合我国本土的实际情况,在不断地开拓和创新的过程中取其精华,去其糟粕,逐步完善形成一套完整的有中国特色的会计制度。
With the continuous development of the market economy in our country, the deepening of opening up to the outside world and the influence of many factors such as accession to the WTO, China’s economy has gradually become integrated into the tide of world economy. This requires that China’s current accounting system and accounting standards should be based on the internationally accepted accounting systems and accounting standards, in the light of the actual conditions in our country, in the process of continuous exploration and innovation, take its essence, go to its dross, and gradually improve Form a complete set of accounting system with Chinese characteristics.