| 论中国企业会计制度改革的不足与完善 |
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| 引用本文： | 沈艾林.论中国企业会计制度改革的不足与完善[J].淮阴师范学院学报(哲学社会科学版),2002,24(2):187-189,218. |
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| 作者姓名： | 沈艾林 |
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| 作者单位： | 淮阴财经学校,江苏 淮安 223001 |
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| 摘 要： | 随着经济全球化步伐的加快,中国经济与世界日益相融,面对现行会计制度体系的众多不足,应按市场经济发展要求构建会计制度,按、横向到边,纵向到底”的原则完善全计制度,加快我国会计规范的国际化进程,强化会计制度执行的约束和监督机制。
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| 关 键 词： | 会计准则 会计制度 规范 体系 |
| 文章编号： | 1007-8444(2002)02-0187-03 |
On the Deficiency and Imperfection of the Reform of Our Business Accounting System |
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| SHEN Ai,lin.On the Deficiency and Imperfection of the Reform of Our Business Accounting System[J].Journal of Huaiyin Teachers College(Social Sciences Edition),2002,24(2):187-189,218. |
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| Authors: | SHEN Ai lin |
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| Abstract: | With the acceleration of economic globalization, China's economy is more and more in line with international practice. Therefore, the present accounting system must be perfected before it can meet the demand of the market economy development. And the perfection must be in accordance with the basic principle of " extent to its margin, depth to its limitation" in order to speed up the process of internationalization in accounting norms and intensify the supervisory mechanism in the enforcement. |
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| Keywords: | accounting norms accounting system standard system |
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