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本文对事项法进行了综述和评价,对事项法在应用中长期无法取得进展的原因进行了分析,认为新的会计环境以及网络技术的发展,使事项法的应用条件日趋成熟,并对事项法的实际应用提出了设想与建议。
This article summarizes and appraises the matter law and analyzes the reason why it can not make progress in application in the long term. It points out that the new accounting environment and the development of network technology have matured the application conditions of the law, The practical application of the proposed ideas and suggestions.