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改革开放以来,我国的会计理论体系慢慢建立起来。现在我国会计体系是建立在与国际会计体系日愈趋同的条件下,且考虑我国独有的市场经济。本文主要是从四个方面对我国会计准则思考。开篇对中国会计准则的含义进行了介绍,再描述中国会计准则的发展。重点写中国会计准则的成效:(1)与国际会计准则趋同的同时又立足于中国国情;(2)会计准则发展的具体化;(3)会计准则发展国际化。笔者对中国会计准则提出了几点建议:(1)完善中国会计法律法规;(2)根据中国经济发展修改会计准则;(3)加强对会计人员的培养。
Since the reform and opening up, China’s accounting theory system has been gradually established. Nowadays, our accounting system is based on the increasingly identical conditions with the international accounting system, and takes into account our country’s unique market economy. This article is mainly from four aspects of China’s accounting standards. It starts with the introduction of the meaning of Chinese accounting standards, and then describes the development of Chinese accounting standards. Focus on the effectiveness of China’s accounting standards: (1) convergence with international accounting standards at the same time based on China’s national conditions; (2) the concrete development of accounting standards; (3) the development of international accounting standards. The author puts forward some suggestions to Chinese accounting standards: (1) perfecting accounting laws and regulations in China; (2) revising accounting standards according to China’s economic development; and (3) strengthening the training of accountants.