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太阳每天都是新的,会计人的天空也异彩纷呈。透着“新气”的“法、”规“、”则“……纷至沓来似有让会计人应接不暇之势。所以,学习之,思考之,领悟之,把握之,才能精通之,驾驭之,不偏不倚地去贯彻,游刃有余地来运用。学习新企业会计准则无疑是会计人当前的第一要务。作为我国法规体系的组成部分,中国企业会计准则既立足国情,又实现了国际趋同。趋同既体现于形式的一致,更包含了内容的契合;既体现在整体框架上,又蕴含在内涵和实质上。但趋同只是第一步,等效才是目标。我国会计准则要实现与其他国家
The sun is new everyday, and the skies of accountants are colorful. Throughout the ”new gas“ of the ”law,“ ”rules “, ”Then ..." After another, there seems to be overwhelmed by the accounting staff.Therefore, learning, thinking, comprehending, In order to be proficient, control, impartial to implement, have the ability to use. Learning accounting standards for new enterprises is undoubtedly the accountant’s current top priority.As part of our legal system, the Chinese accounting standards not only based on national conditions, But also achieve the international convergence.Convergence is reflected in the form of the same, but also contains the content of the fit; not only reflected in the overall framework, but also implied in the connotation and substance.But convergence is only the first step, equivalent is the goal.Our country Accounting standards to be achieved with other countries