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社会经济水平不断进步,经济全球化趋势逐渐明显,促进了世界经济的一体化进程,而会计作为国际化的商业语言,必须与世界接轨,符合国际惯例。我国会计行业也不例外,为了构建现阶段我国财务的会计概念框架,我国财政部立足于本国国情,与国际会计惯例相结合,在2006年颁发《企业会计准则》,《基本准则》不仅与我国经济发展需求相符合,而且得到了国际会计界的广泛认可。
With the continuous improvement of social and economic level, the trend of economic globalization has gradually become obvious, which has promoted the process of the integration of the world economy. As an international commercial language, accounting must be in line with the world and accord with international practice. China’s accounting industry is no exception. In order to construct the conceptual framework of China’s financial accounting at this stage, China’s Ministry of Finance, based on its own national conditions, combined with international accounting practices, issued the “Accounting Standards for Business Enterprises” and “Basic Principles” in 2006 not only with China The demand for economic development is consistent and has been widely recognized by the international accounting circles.