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我国会计界对西方发达国家的会计研究,在某种程度上说,是对美国会计的研究。如在过去几年对会计原则的讨论过程中,曾详尽地介绍并评价了美国的“会计研究公报”、“会计原则委员会意见书”及“财务会计准则委员会公告”等等,而对其他国家的会计研究则相对较少。美国式会计在世界各国获广泛应用,对其进行重点研究是必要的,但对其他一些国家的会计进行研究也同样可带来启发。笔者因工作关系,经常涉及一些英国的会计原则和会
The accounting research of the accounting profession in the western countries in developed countries is, to a certain extent, a research on American accounting. For example, during the discussion of accounting principles in past years, the United States’ “Accounting Research Bulletin”, “Statement of Accounting Principles” and “Financial Accounting Standards Committee Bulletin” have been thoroughly described and evaluated. Accounting research is relatively rare. American-style accounting has been widely used in countries all over the world. It is necessary to carry out key research on it. However, research on accounting in other countries can also bring inspiration. The author often involves some British accounting principles and meetings because of his working relationship.