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我国财务会计规范目前可能采用的形式,不外乎有两种,一是会计准则,二是会计制度。准则和制度彼此并不对立,在内容上两者可以兼容,各有侧重。我国制定会计准则的努力不但不能削弱,而是应当加强,以争取在较短的时间内颁布一套内容较为完整,既符合中国实际,又能与国际惯例衔接,且又同时兼顾适用性和国际化需要的会计准则。
China’s financial accounting standards may now be used in the form of nothing more than two, one accounting standards, the second is the accounting system. Norms and systems are not opposed to each other, the content of both compatible and focused. Our efforts to formulate accounting standards should not only be weakened, but should be strengthened in order to strive for the promulgation of a relatively complete set of contents in a relatively short period of time that is both in line with China’s reality and with international practice, and at the same time takes both applicability and international Need for accounting standards.