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企业会计准则质量标准问题研究

摘要:会计准则的质量标准,对于会计准则研究和建设都具有重大意义。自20世纪末以来,高质量会计准则的特征成为国际会计界研究的热点问题。目前,我国会计准则体系已初步形成,其质量如何应该有个科学的评价标准。本文拟对该评价标准作初步探讨。

Abstract:The quality of accounting standards is of great significance for research and development of accounting standards. Since the late 20th Century,the characteristics of high-quality accounting standards have become a hot issue for the international accounting profession. At present,the accounting standards in China has initially formed,its quality should have a scientific evaluation criteria. This paper makes a preliminary study of the evaluation criteria.

关键词:会计准则;质量标准;保障;体系

Key words:accounting standards; quality; guarantee; system

中图分类号:F23 文献标识码:A文章编号:1006-4311(2010)09-0009-01

1会计准则质量的涵义

会计准则质量由以下三个层次的内容构成。(剩余2264字)

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