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2006年2月我国推出了由1项基本会计准则和38项具体会计准则组成的“新会计准则体系”。构建了与我国社会主义市场经济相适应,与国际准则趋同、涵盖企业各项经济业务、可独立实施的企业会计准则体系。本文论述新会计准则在与国际会计准则趋同中的进步与不足之处并在分析存在这些不足的原因的基础上提出相应的对策建议。
In February 2006, China launched “New Accounting Standards System” consisting of one basic accounting standard and 38 specific accounting standards. The system of enterprise accounting standards that is compatible with China’s socialist market economy and converges with international norms and covers all economic businesses of the enterprise and can be implemented independently can be constructed. This article discusses the new accounting standards in the convergence with international accounting standards in the progress and deficiencies and to analyze the reasons for these deficiencies on the basis of the proposed countermeasures and suggestions.