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中国正在经历一场显著的经济蜕变,其增长率令人羡慕,生活水准得到改善。尽管中国近来对经济活动进行了宏观控制(特别是其货币政策),但其平均增长率经过几年的两位数增长后,在1995年和1996年仍超过了9%。现代中国经济逐渐分权和市场化,使企业的所有权和筹资方式多样化。这些新方式导致会计信息新的用途和新使用者。
China is experiencing a remarkable economic transformation with an enviable rate of growth and a better standard of living. Despite the recent macro-control of economic activity (especially its monetary policy), its average growth rate surpassed 9% in 1995 and 1996 after several years of double-digit growth. The gradual decentralization and marketization of the economy in modern China have diversified the ownership and financing of enterprises. These new approaches lead to new uses and new users of accounting information.