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研究、发展和完善会计规范体系,对提高会计信息质量,防止会计信息失真,促进会计理论的发展有重要的理论和实践意义。文章就我国会计规范体系情况作一个简单介绍,以促进我国会计规范体系的发展和完善。
To study, develop and improve the system of accounting norms has important theoretical and practical significance for improving the quality of accounting information, preventing the distortion of accounting information and promoting the development of accounting theory. The article makes a brief introduction to the situation of accounting standard system in our country to promote the development and improvement of accounting standard system in our country.