摘要
本文在介绍《企业会计制度》结构与内容的基础上 ,着重从制度所依存的法律环境、制度形式、制度内容等方面 ,论述了此次《企业会计制度》改革所体现的中国特色 ,并从改革的深层次分析了《企业会计制度》与国际会计惯例的充分协调。本文还强调了《企业会计制度》
On the basis of introducing the structure and the contents of the Accounting Regulations for Business Enterprises (ARBE),this article discusses Chinas characteristics of the ARBE mainly from the legal environment,the form and contents of regulations.Meanwhile,the author also analyses the harmonization between the ARBE and the international accounting practices.Carrying out the ARBE and putting it into effect are also addressed in the article.
出处
《会计研究》
CSSCI
北大核心
2001年第3期3-8,共6页
Accounting Research
