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具体会计准则体系的构建,应当适应我国社会主义市场经济发展的需要,并有利于逐步实现我国会计实务与国际通行会计惯例接轨。在这一前提下,笔者试对《企业会计准则第×号——所有者权益(征求意见稿)》加以评价。 一、关于必要性与迫切性问题
The construction of a system of specific accounting standards should meet the needs of the development of the socialist market economy in our country and be conducive to the gradual realization of the integration of our accounting practices with internationally accepted accounting practices. Under this premise, the author tries to evaluate “Enterprise Accounting Standard No. × Owner’s Rights and Interests (Exposure Draft)”. First, on the necessity and urgency