建设我国会计准则的创新思考（Innovative thinking on the construction of accounting standards in China）.docVIP

建设我国会计准则的创新思考（Innovative thinking on the construction of accounting standards in China） Innovative thinking on the construction of accounting standards in China Abstract: the construction of Chinas accounting standards has made some achievements, accounting for the smooth development of the work provided Important help. But in accounting practice, we can find that accounting standards are not perfect. In combination with current accounting standards Then, the author puts forward some innovative ideas for the construction of accounting standards in our country. Key words: accounting standards; accounting work; accounting system; innovation I. the existing problems of accounting standards in China (1) the aim of accounting standards setting is not clear enough; Accounting standards and accounting information are always at a certain goal. Judging from international experience, accounting A country with a better standard has a clearer set of goals and a more accurate target orientation. Yes Chinas accounting standards target, the relevant departments have done some theoretical research and research work. For example, basic The guidelines point out that accounting information should meet the requirements of the national macro-economic management and meet the needs of all concerned parties. To meet the needs of the enterprises financial situation and business results, and to meet the needs of enterprises to strengthen their internal management. this The goal of two and guidance systems reform initiatives, contributed. Time has passed for years, Are the basic norms of the three aspects of the information demand, the ranking need adjustment, in particular, in Chinas business development and accounting information users are highly diversified and diverse in the context of PRC accounting standards How to define goals at the bottom, these are what we need to seriously study and solve. (two) there is still resistance to the implementation of accounting standards The implementat