| 企业会计准则中应进一步体现可比性原则 |
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| 引用本文： | 朱勤丰.企业会计准则中应进一步体现可比性原则[J].重庆交通学院学报(社会科学版),2006,6(1):84-86. |
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| 作者姓名： | 朱勤丰 |
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| 作者单位： | 浙江金融职业学院 浙江杭州310018 |
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| 摘 要： | 面对着会计信息失真、会计造假现象层出不穷的事实,会计理论界和实务界都在考虑如何才能使中国的会计事业正常而健康发展。为此,国家财政部至今已颁布了十多项《企业会计准则》,确实起到了明显的效果,但是这些企业会计准则在众多方面应进一步体现可比性原则。
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| 关 键 词： | 企业会计准则 无形资产 借款费用 可比性 |
| 文章编号： | 1009-9794(2006)01-0084-03 |
| 修稿时间： | 2005年6月6日 |
Principles of Enterprise Accounting Should See the Principle of Comparability |
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| ZHU Qin-feng.Principles of Enterprise Accounting Should See the Principle of Comparability[J].Journal of Chongqing Jiaotong University(Social Sciences Edition),2006,6(1):84-86. |
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| Authors: | ZHU Qin-feng |
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| Abstract: | Facing many problems such as accounting information depreciable and fake accountings,both the academic circle and thd accountants at work are thinking how to have a normal and healthy development of the accounting work,also for which the national ministry of finance.It has already issued more than ten principles of enterprise accounting,which,working from the final results,has showed an obviously substantive effect.These principles should at a larger range and a deeper level see the principle of comparability. |
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| Keywords: | principle of enterprise accounting intangible asset loan expense principle of comparability |
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