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我国的会计准则制定从1992年国务院对《企业财务通则》和《企业会计准则》的批复(国函[1992]178号)开始已历时16年,这期间,我国会计准则从无到有,从
The accounting standards of our country have been going through 16 years since the State Council approved the General Rules for Corporate Finance and the Accounting Standards for Business Enterprises (Guohan [1992] No. 178) in 1992. During this period, the accounting standards in our country started from scratch. From