| 试议新企业会计准则 |
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| 引用本文： | 张蔚文.试议新企业会计准则[J].广东培正学院学报,2006(3). |
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| 作者姓名： | 张蔚文 |
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| 作者单位： | 广东培正学院会计学系 广东广州510830 |
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| 摘 要： | 我国2006年2月15日颁布的《企业会计准则》,是中国会计发展历史上一个重要的里程碑。本文试就《企业会计准则》的框架结构、特点、意义略陈管见。
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| 关 键 词： | 新企业会计准则 结构 特点 意义 |
An Exploratory Discussion on New Accounting Standard for Business Enterprises |
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| Zhang Weiwen.An Exploratory Discussion on New Accounting Standard for Business Enterprises[J].Journal of Guangdong Peizheng College,2006(3). |
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| Authors: | Zhang Weiwen |
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| Abstract: | Accounting Standard for Business Enterprises, issued on February 15, 2006, is an important milestone in China's accounting development history. The paper carries out an exploratory discussion on the framework, characteristics and significance of Accounting Standard for Business Enterprises. |
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| Keywords: | New Accounting Standard for Business Enterprises Framework Characteristics Significance |
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