资源描述：
《建设我国会计准则的创新思考（innovation on the construction of chinese accounting standards）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、建设我国会计准则的创新思考（InnovationontheconstructionofChineseaccountingstandards）InnovationontheconstructionofChineseaccountingstandardsAbstract:theconstructionofaccountingstandardsinChinahasmadesomeachievements,theaccountingworkprovidesHelp.Butinaccountingpracticecanalsobefoundintheaccoun
2、tingstandardsarenotperfectandflawless.AccordingtothecurrentaccountingstandardsThecurrentsituation,putforwardinnovativeideasfortheconstructionofChineseaccountingstandards.Keywords:accountingstandards;accounting;accountingsystem;innovationThereisaproblemofChineseaccountingstandard
3、s(a)theformulationofaccountingstandardsisnotclearTheaccountingstandardsandtheaccountinginformationisaforceinthetarget.FromtheperspectiveofinternationalexperienceinaccountingDowellthenationalstandards,thetargetisclear,thetargetlocationisalsomoreaccurate.YesClosetheChinaaccounting
4、standards,therelevantdepartmentshavemadesometheoreticaldiscussionandresearchwork.Forexample,basicTheguidelines"pointedoutthataccountinginformationshouldconformtotherequirementsofnationalmacro-economiccontrol,tomeettherelevantparties.Tosolvetheenterprise'sfinancialpositionandoper
5、atingresults,meettheenterprisestostrengtheninternalmanagement".thisThegoalof"two"and"guidancesystems"reforminitiatives,contributed.Timehaspassedformanyyears,Arethebasicnormsofthethreeaspectsoftheinformationdemand,therankingneedadjustment,inparticular,inChinainthedevelopmentofent
6、erprisesandtheaccountingstandardsofaccountinginformationusersarehighlydiversifiedanddiversityundertheconditionof"toHowtodefinethetargetbottom,theseareallweneedtoseriouslystudyandsolve.(two)topromotetheimplementationofaccountingstandardsisstillresistanceTheimplementationofaccount
7、ingstandardsandpromotiontoovercomethe"Theclimatedoesnotsuitone."problem.ThedevelopedmarketaccountingstandardsTheprimarystageofeconomicbackgroundandChinamarketeconomyisstillthemaincontradictionintheconstructionofaccountingstandardsChina.OurcountryThecurrentaccountingstandards,the
8、rearemanycontradictions,suchastheimplementation
