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会计准则体系的建成和运行,标志着我国企业会计模式正向市场经济转轨和与国际惯例接轨,也是我们会计改革的翻标。那么新的企业会计准则实施以来,准则在完成特定目标方面是否是成功的呢?是否提离了会计信息的质量?制定或采用会计质量的会计准则一定会改善会计的质量隐患吗?
The establishment and operation of the accounting standards system indicates that the accounting model of our country is moving towards a market economy and is in line with international practice. It is also a superscript of our accounting reform. So since the implementation of the new Accounting Standards for Business Enterprise, has the standard been successful in achieving specific goals? Has the quality of accounting information been removed? Accounting standards for accounting or development will improve the quality of accounting?