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我国加入WTO后,会计制度只有与国际惯例接轨,才能迎接新的机遇与挑战,俄罗斯和日本的会计制度的成功经验对探索具有中国特色的会计理论与方法体系,有着极其重要的借鉴意义。
After China’s accession to the WTO, the accounting system can meet the new opportunities and challenges only when it meets the international practice. The successful experience of the accounting system in Russia and Japan has extremely important reference significance for exploring the accounting theory and method system with Chinese characteristics.