论文部分内容阅读
会计是经济环境的产物,特定历史时期的经济背景直接制约乃至决定了这个时期会计的主要特征和基本走向,当今中国会计准则国际趋同亦是如此
Accounting is the product of the economic environment. The economic background of a particular historic period directly determines or even determines the main characteristics and basic trends of accounting. So does the international convergence of Chinese accounting standards.