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现代财务会计最具代表性的特征之一是会计准则体系。虽然建国以来我们一直采用会计制度模式,但是近十年来,我国会计界也对会计准则做了大量研究工作,并且提出了建立我国自己的会计准则体系的呼吁。看起来,在今后一个相当长的历史阶段中,在全世界范围内,采用会计准则模式是一种趋势,我国现行的会计制度模式也很可能逐步向会计准则模式转变。然而,会计准则的产生是社会经济活动发展的必然结果。会计准则模式的存在,需要有与之相适应的客观经济环境,正像我国现行的会计制度是植根于高度集中的中央计划经济体制一样。为了更深刻地认识会计准则的本质,使我们能够建立起科学的、符合我国国情的会计准则体系,应当对会计准则产生的原因和存在的客观环境以及会计准则与社会经济活动的内在联系进行更加深入的研究。
One of the most representative characteristics of modern financial accounting is the accounting standards system. Although we have been using the accounting system since the founding of the People’s Republic of China, the accounting profession in our country has done a great deal of research work on accounting standards in the past decade and put forward the call for establishing our own accounting standards system. It seems that in a very long historical period in the future, adopting the accounting standards model is a trend all over the world. The current accounting system model of our country is also likely to gradually shift to the accounting standards model. However, the emergence of accounting standards is the inevitable result of the development of socio-economic activities. The existence of the accounting standards model requires an objective economic environment that is compatible with it. Just as the current accounting system in our country is rooted in a highly centralized central planned economy. In order to have a deeper understanding of the nature of accounting standards and enable us to establish a scientific accounting system that is in line with China’s national conditions, we should do more to explain the reasons for the existence of accounting standards, the existing objective environment and the inherent relationship between accounting standards and socio-economic activities Deep research.