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市场经济中的正确选择是遵循规律、发变制变,所谓“市场永远不变的法则是永远在变”。变意味着对原有的超越,意味着创新,意味着思想的解放和观念的更新,也意味着一种新的审视、新的整合、新的引领和新的蜕变。经风沐雨的中国会计,正在经历着这样一次整合、重塑和蜕变。时代的如椽巨笔一挥,包括1项基本准则和38项具体准则在内的中国会计准则体系叹号般屹立!这是一次化蛹为蝶的蜕变,一次登高望远的审视,一次革故鼎新的迸发。会计准则体系的创新,对于深化企业改革,培养自主创新能力,应对金融服务市场开放的挑战,促进资本市场的发展,优化资源配置,保护投资者及公众利益都将产生
The correct choice in the market economy is to follow the law and make changes. The so-called “law of the market will never change.” Change means that the original transcendence means innovation means that the emancipation of mind and the renewal of ideas also mean a new look, new integration, new direction and new transformation. Chinese accountants who have been exposed to the wind are experiencing such an integration, remodeling and transformation. The era of rafters, such as wave brush, including a basic standard and 38 specific guidelines, including China’s accounting standards system stands like an exclamation point! This is a transformation of pupa butterfly, a look into the distance, a revolution Burst. The innovation of accounting standards system will not only deepen the reform of enterprises, cultivate the capability of independent innovation, meet the challenge of opening up the financial service market, promote the development of capital market, optimize the allocation of resources and protect the interests of investors and the public