| 试论我国会计规范体系的完善 |
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| 引用本文： | 杨兴全,张美霞. 试论我国会计规范体系的完善[J]. 石河子大学学报(哲学社会科学版), 2001, 1(1): 27-29,32 |
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| 作者姓名： | 杨兴全 张美霞 |
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| 作者单位： | 石河子大学经贸学院,新疆,石河子,832003 |
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| 摘 要： | 会计规范是会计人员正确处理会计工作所要遵循的依据。会计规范体系是否完善对会计信息质量的高低具有制约作用 ,应随着社会经济环境的变化 ,不断修定和完善会计规范体系 ,以便更好地实现会计目标
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| 关 键 词： | 会计规范 会计准则 会计职业道德 |
| 文章编号： | 1671-0304(2001)01-0027-03 |
| 修稿时间： | 2000-12-12 |
Views on Improving the Accounting Regulations of China |
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| YANG Xing-quan,ZHANG Mei-xia. Views on Improving the Accounting Regulations of China[J]. Journal of SHIHEZI University(Philosophy and Social Science), 2001, 1(1): 27-29,32 |
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| Authors: | YANG Xing-quan ZHANG Mei-xia |
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| Abstract: | Accounting regulations are the base by which accountants should abide when they provide accounting information.Whether accounting regulations are perfect or not influences the quality of accounting information.In order to realize perfectly the objective of accounting ,accounting regulations should be continuously revised and improved with the change of accounting environment. |
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| Keywords: | accounting regulations accounting standards accounting professional ethics |
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