摘要
中外会计界至今仍对“公认会计原则”缺乏明确的解释。本文试图通过对其定义、内容以及产生与演变过程的分析 ,揭示其实质 ,并在此基础上作出若干评论。
The meaning and contents of GAAP have not been strictly defined until now wherever at home and abroad.Trough the analysis of the rise and evolution of GAAP,this paper tries to disclose its substance and then makes some comments on it.
