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我国发布了新的企业会计准则,标志着我国企业会计准则体系的正式建立。由于我国特殊的经济社会环境,与国际会计准则的差异不可避免。探究我国企业会计准则与国际会计准则的差异及原因,以正确处理差异的解决办法,是我国会计标准建设和日后发展走向不可避免的一个重要课题。
China issued a new corporate accounting standards, marking the formal establishment of China’s enterprise accounting standards system. Due to the special economic and social environment in our country, the differences from the international accounting standards are inevitable. It is an inevitable important issue to explore the differences and reasons between the Chinese Accounting Standards for Business Enterprises and the International Accounting Standards and how to deal with the differences correctly. This is an inevitable issue for the construction of accounting standards in our country and their future development.