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中国新会计准则体系正式发布实施,是财政、会计工作促进经济社会发展的重要举措。它既是旧有阶段的终点也是跨入新阶段的起点,标志着中国会计准则与国际会计准则最终实现了全面趋同。
The formal issuance and implementation of China’s new accounting standards system is an important measure for promoting the economic and social development of finance and accounting work. It is not only the end of the old stage but also the starting point for entering a new phase, marking the eventual convergence of China’s accounting standards and international accounting standards.