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本综述引用观点均采撷于近年公开发表于国内杂志的文章和公开出版的论著。由于时间仓促,难免挂一漏万;更由于水平所限,对一些观点的概括恐未必完全符合作者原意。一、我国研究和建立会计原则的必要性要建立我国的会计原则,首先要就建立会计原则的必要性取得一致的认识,而要讨论我国建立会计原则的必要性,还必须先就我国是否存在着会计原则达成共识。
This review is a selection of articles that have been published in domestic journals and published in recent years. Owing to the time constraints, it is inevitable that there should be a gap between the two. In addition, due to the limited level, the generalization of some views may not be completely in line with the original intention of the author. I. The Necessity of Studying and Establishing Accounting Principles in Our Country To establish the accounting principles of our country, we must first get a consistent understanding of the necessity of establishing accounting principles. To discuss the necessity of establishing accounting principles in our country, we must first determine whether our country exists The accounting principles to reach a consensus.