摘要
新世纪的经济全球化,对中国会计发展产生深远而广泛的影响。财政部新近颁布的新的企业会计准则体系强化了为投资者和社会公众提供决策有用会计信息的新理念,实现了与国际惯例的趋同,实现了中国企业会计准则建设新的跨越和突破。与以往我国的会计准则相比,新准则从基本会计准则到具体会计准则都做了较大的改动。
The economic globalization of new century brings extensive influence to Chinese accountancy. The enterprise accountancy with lately- promulgated Ministry of Finance＇s standard system enhanced to its public investor and society to provide a new principle of making policy useful, carrying out with international usual practice of consistent, achieving to cross over lately with break. With cooperation before, the new standard is made to change more and greatly from basic accountancy＇s standard to concrete accountancy＇s standards.
出处
《天津市财贸管理干部学院学报》
2007年第2期26-27,30,共3页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
会计
会计准则
变化
思考
accountancy
accountancy system
change
thinking
