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1.我国会计准则的研究是从八十年代初开始的,而且最早从事会计准则研究工作的是学术界。2.我国最早研究会计准则的几篇重要文献是:李宝震发表在《会计研究》1980年第1期的《论社会主义会计原则》;娄尔行发表在《财经研究》1980年第4期的《建立会计理论体系的设想》;徐政旦发表在《上海会计》1981年第2期的《关于确立我国企业会计准则问题探讨》;葛家澍发表在《厦门大学学报》1981年第3期的《论会计理论的继承性》。3.1988年9月6日,中国会计学会成立“会计理论与会计准则研究组”,组长由上海财经大学会计系教授、著名会计学家娄尔行担任。4.1988年10月,财政部会计事务管理司成立“会计准则课题组”,负责中国会计准则的设想、思路和基本框架。课题组由高级会计师、财政部会计事务管理司原副司长蒋岗担任负责人。5.1989年1月,中国会计学会的会计理论与
1. Our country’s accounting standards research started from the early 1980s, and the earliest engaged in accounting standards research is academia. 2. The earliest study of accounting standards in our country a few important articles are: Li Baozhen published in the “Accounting Research” in 1980 the first “on the principles of socialism accounting”; Lou Erhang published in the “financial studies” in 1980 the fourth period “Set up the theory of accounting theory system”; Xu Zhengdan published in the “Shanghai Accounting” in 1981 No. 2 “on the establishment of China’s Accounting Standards Study”; Ge Jia Shu published in “Xiamen University” in 1981 third issue of “accounting Theoretical inheritance ”. 3. On September 6, 1988, the Accounting Society of China established the “Study Group of Accounting Theory and Accounting Standards”. The team leader is headed by Mr. Lou Erhang, professor of accounting department of Shanghai University of Finance and Economics and famous accountant. 4. In October 1988, the Accounting Services Management Department of the Ministry of Finance established the “Accounting Standards Task Force” to take charge of the assumptions, ideas and basic framework of China’s accounting standards. Task force by the senior accountant, the former deputy director of the accounting administration department of the Ministry of Finance Jiang Gang as the responsible person. In January 1989, the accounting theory of China Accounting Association