论文部分内容阅读
会计核算制度数度变革新中国成立以来,我国会计核算体系按杨时展教授在其著作《1949-1992年中国会计制度的演进》中的观点,中国会计制度的演进可分为四个阶段(见表一):
Several Changes in Accounting System Since the founding of New China, the accounting system in our country has been divided into four stages according to Professor Yang Shizhan’s “The Evolution of China’s Accounting System 1949-1992” published by Professor Yang Shizhan (Table one):