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在我国会计准则与国际会计准则趋同的大背景下,恰当的引入国外先进准则为我国会计准则的迅速发展提供了有利条件。借鉴国外会计准则,结合具体国情进行汉化,进而修改完善我国会计准则是一项意义重大又艰巨繁琐的工作,稍不注意就容易导致准则内部的前后不一致。财政部会计司编写的《企业会计准则讲解(以下简称讲解)2008》已经有针对性地对
Under the background of convergence of our country ’s accounting standards and international accounting standards, the appropriate introduction of advanced foreign standards provides favorable conditions for the rapid development of accounting standards in our country. Learn from foreign accounting standards, combined with the specific national conditions of finished, and then modify and perfect our accounting standards is a significant and arduous task, a little carelessness will easily lead to inconsistencies within the guidelines. The Accounting Standards for Business Enterprises (hereinafter referred to as Explanations) 2008 prepared by the Accounting Department of the Ministry of Finance has been targeted to