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随着我国经济建设进程的不断推进,我国会计准则的执行方法也在不断的发展着。一个地区会计准则的发展情况,不仅与这个地区的市场化的程度有着紧密的联系,而且还与当地的法律法规的出台有着不可分割的关系,不仅如此,从某种程度上来看,政府的干预也会对会计准则的执行产生一定的促进或者是阻碍作用。然而,我国会计准则的发展又必须在这种因素的影响之下才能够有所发展。为了更进一步研究这些影响因素与会计准则之间的关系,本文笔者将立足于当前会计准则的发展现状,从制度环境的角度出发,探讨这些因素对于会计准则执行的影响情况,从而推进我国的经济建设的进程。
With the constant progress of the economic construction in our country, the implementation methods of our country’s accounting standards are constantly developing. The development of accounting standards in a region is closely linked not only with the degree of marketization in the region but also with the local laws and regulations. Not only that, but to a certain extent, government intervention Will also have some effect on the implementation of accounting standards to promote or impede the role. However, the development of accounting standards in our country must be developed under the influence of such factors. In order to further study the relationship between these factors and accounting standards, the author of this paper will base on the current development of accounting standards, from the perspective of institutional environment, to explore the impact of these factors on the implementation of accounting standards to promote China’s economy The process of construction.