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本文对新会计制度实施与准备实施中存在的问题作了调查,系统总结了新制度变迁所遇到的问题,从经济学角度作了分析并提出有实际意义的建议和对策。
This paper investigates the problems existing in the implementation and preparation of the new accounting system, systematically summarizes the problems encountered in the new institutional changes, makes an analysis from the perspective of economics and puts forward suggestions and countermeasures with practical significance.