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破产法的颁布和实施,对会计理论和会计制度提出了新的课题。本文针对现行会计理论和会计制度中不适应破产法的某些缺陷作一剖析,并提出些粗浅的设想,以供争鸣。
The promulgation and implementation of the bankruptcy law raised new issues for accounting theory and accounting systems. This paper analyzes some defects in the current accounting theory and accounting system that do not meet the bankruptcy law, and puts forward some superficial ideas for contention.