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制订我国的会计原则已从一般议论进入具体实施阶段,要把这项工作做好,我认为至少有下面十个方面的问题值得认真对待,特别是决策者们要有一致的认识。这十个方面的问题是: 一、重要性和意义会计原则对会计理论研究和会计实践的发展有直接的指导作用,建立我国自己的会计原则,直接关系到今后我国会计理论和会计实务的发展方向,它属于会计领域的一项重大战略决策,把这项工作做好,意义深远,难度很大,因此既要高度重视,又不能草率从事。
The formulation of our accounting principles has moved from the general discussion to the concrete implementation stage. To do this well, I think at least the following ten issues deserve serious consideration. In particular, policy-makers need to have a common understanding. The ten aspects of the problem are: First, the importance and significance of accounting principles on accounting theory and accounting practice has a direct guiding role in the development of our own accounting principles, directly related to the future development of China’s accounting theory and accounting practices It belongs to a major strategic decision in the field of accounting. To do a good job with far-reaching significance and great difficulty, we must attach great importance to this task and must not engage in any sloppy efforts.