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中国经济改革的深入和证券市场的不断发展,推动和加快了中国会计改革的不断前进。 一、证券市场的发展促进了我国会计准则和会计制度的建设 中国证券市场的发展直接推动了我国新的会计制度和会计准则的产生。1993年以来我国强调市场在资源配置中的基础性作用,以证券市场为主要内容的我国金融市场得到了很大的发展,由市场直接配置的资金在整个社会资金分配中占越来越大的比重。而证券
The deepening of China’s economic reform and the continuous development of the securities market have promoted and accelerated the continuous progress of China’s accounting reform. First, the development of the securities market has promoted the construction of China’s accounting standards and accounting system The development of China’s securities market has directly promoted the emergence of China’s new accounting system and accounting standards. Since 1993, China has emphasized the fundamental role of the market in resource allocation. China’s financial market, with the securities market as the main content, has made great progress. The funds directly allocated by the market have taken up an increasingly larger share of the overall social capital allocation proportion. And securities