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2006年2月,我国发布了新的企业会计准则体系。一段时期来,各地关于会计准则培训、研讨的工作如火如荼,大家都在期盼新会计准则的实施能够带来我国会计工作质的变化,包括解决被诟病了近20年的会计信息失真问题。学术界也在摩拳擦掌,讨论新准则的改进、应用与经济后果。同时,关于国际会计准则和会计准则国际化的研究也颇受关注。此时,读一读美国证监会前主席李维特(Arthur Levitt)卸
In February 2006, China released a new system of corporate accounting standards. Over a period of time, all over the training on accounting standards, research work in full swing, everyone is looking forward to the implementation of the new accounting standards can bring about changes in the quality of accounting work in our country, including the resolution of accounting information distortion has been criticized for nearly 20 years. Academics are also gearing up to discuss improvements, applications and economic consequences of the new guidelines. At the same time, research on the internationalization of international accounting standards and accounting standards has also drawn considerable attention. At this point, read Arthur Levitt, the former chairman of the CSRC