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所谓建立会计模式的原则,是指构建、发展、调整会计模式时所遵循的依据。与其他国家相比,中国有自己的政治、经济、社会、文化结构,所有这些因素都必然对中国建立会计模式的原则产生直接或间接的影响。根据1995年财政部发布《会计改革纲要》提出的总目标,中国建立会计
The so-called principle of establishing an accounting model refers to the basis for building, developing and adjusting an accounting model. Compared with other countries, China has its own political, economic, social and cultural structures. All of these factors will inevitably have a direct or indirect impact on the principle of establishing an accounting model in China. According to the general goal put forward by the Ministry of Finance in 1995 promulgating the “Outline of Accounting Reform,” China established an accounting system