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世界各国建立会计准则的经历早已表明,会计准则的产生不是基于某一个人或某一集团的灵机一动,而是社会经济发展到一定阶段的产物,建立会计准则的前提条件是存在着运用会计准则、规范会计实务的客观要求。 在改革开放的今天,人们所以对建立我国会计准则表现出前所未有的紧迫感,其根本原因在于人们认识到经济体制改革小建中会计准则的必要性。
The experience of all countries in the world in setting up accounting standards has shown that the production of accounting standards is not based on the inspiration of an individual or a group but is the product of a certain stage of socio-economic development. The prerequisite for the establishment of accounting standards is the existence of accounting standards , Standardize the objective requirements of accounting practice. At the present day of reform and opening up, the root cause of people’s unprecedented sense of urgency in establishing China’s accounting standards lies in the realization of the necessity of reforming the accounting standards in the economic system.