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建立具有中国特色的会计原则体系,是会计研究“七五”规划的课题之一。目前,许多同志撰文,对会计原则展开讨论。但就所见文章而言,以介绍性的为多,总结性的较少;有关会计核算的较多,会计预测、控制和分析方面的较少,很少触及“会计原则体系”问题。我认为,建立中国会计原则,不仅要借鉴外国经验,而且更要总结我国实践的经验;不仅仅是会计核算原则,还要有会计预测原则,会计控制原则和会计分析原则;应有一套科学的会计原则体系。基于这些认识,本文拟对中国会计原则体系问题作点初步探讨。
Establishing a system of accounting principles with Chinese characteristics is one of the topics for the accounting study of the “Seventh Five-Year Plan”. At present, many comrades have written articles that discuss accounting principles. However, as far as the articles are concerned, there are less introductory articles and less summatives. There are more accounting matters, less accounting forecasting, control and analysis, and seldom touch on the “accounting principle system”. In my opinion, the establishment of China’s accounting principles not only draws lessons from foreign experience, but also summarizes the experience of our practice. It is not only the accounting principle but also the principles of accounting forecasting, accounting control and accounting analysis. There should be a set of scientific Accounting Principles System. Based on these understandings, this article intends to make a preliminary discussion on the issue of China’s accounting principle system.