| 我国会计准则的制定问题初探 |
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| 引用本文： | 薛永刚. 我国会计准则的制定问题初探[J]. 山西广播电视大学学报, 2004, 9(1): 100-101 |
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| 作者姓名： | 薛永刚 |
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| 作者单位： | 山西财经大学经济信息学院,山西,太原,030000 |
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| 摘 要： | 会计准则的建设是在市场经济条件下的一项重要的制度建设。各主要经济发达国家都非常重视会计准则的建设问题,而会计准则的制定是会计准则建设的关键环节,加强对会计准则的制定问题的研究和探索具有重要的意义。
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| 关 键 词： | 会计准则制定模式 会计准则制定程序 会计准则制定方法 |
| 文章编号： | 1008-8350(2004)01-0100-02 |
| 修稿时间： | 2003-11-20 |
A Tentative Discussion on the Problems of Enacting Accounting Standards in Our Country |
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| XUE Yonggang. A Tentative Discussion on the Problems of Enacting Accounting Standards in Our Country[J]. Journal of Shanxi Radio & Tv University, 2004, 9(1): 100-101 |
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| Authors: | XUE Yonggang |
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| Abstract: | s: The setting of the accounting standards is very important in the institution building under the background of market economy. Each developed country attaches great importance to it. The accounting setting is the key course in the building of the accounting standards and it is of great importance to strengthen the research on the setting problem of it. |
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| Keywords: | model of the accounting standards setting process of the accounting standards setting method of the accounting standards setting. |
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