| 关于我国会计准则若干问题的探讨 |
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| 引用本文： | 周朝阳. 关于我国会计准则若干问题的探讨[J]. 武汉理工大学学报(社会科学版), 2001, 14(1): 65-68 |
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| 作者姓名： | 周朝阳 |
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| 作者单位： | 武汉理工大学, |
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| 摘 要： | 通过中外会计准则的比较和分析,针对我国会计准则的缺陷,从会计目标、会计信息质量、会计要素确认与计量方面提出了予以完善的意见.
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| 关 键 词： | 会计准则 国际会计准则 企业会计准则 完善 |
| 文章编号： | 1009-0614(2001)01-0065-04 |
| 修稿时间： | 2000-01-02 |
A Discussion on Several Questions in Accounting Norms in Our Country |
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| Zhou Chaoyang. A Discussion on Several Questions in Accounting Norms in Our Country[J]. Journal of Wuhan University of Technology(Social Science Edition), 2001, 14(1): 65-68 |
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| Authors: | Zhou Chaoyang |
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| Abstract: | Through analysis of and comparison between accounting norms at home and abroad and in view of the defects of the accounting norms in our country,this paper puts forward some suggestions from such angles as accounting target accounting information quality,accounting elements, affirmation and metrology. |
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| Keywords: | accounting norms international accounting norms enterprise accounting norms perfection |
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