会计改革·会计准则·会计制度（Accounting reform, accounting standards and accounting system）.docVIP

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会计改革·会计准则·会计制度（Accounting reform, accounting standards and accounting system）.doc

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会计改革·会计准则·会计制度（Accounting reform, accounting standards and accounting system）

会计改革·会计准则·会计制度（Accounting reform, accounting standards and accounting system） However, in the first concrete standards promulgated in 1996, some accounting experts on the prevailing industry accounting system and urged an immediate Cancel or destroy, to be cold Fuzheng accounting standards, but China accounting environment and accounting practice education to people, in a very short period of time in accordance with the practice of western developed countries, the single track accounting standards as our accounting standard is not feasible. In China this year to implement the enterprise accounting system and will make the accounting system of financial and insurance enterprises and small enterprise accounting system, and accounting system reform in China after the inevitable choice after second thought, with the three elements of Darwins theory of biological evolution (genetic variation, and the struggle for survival) to explain the accounting system is Chinas accounting standard genetic, from the point of view of implementation of the enterprise accounting system, in the General Provisions also includes many contents of accounting standards, which in a certain sense, perhaps can also be seen as a variation of accounting standards . In short, in our country, the enterprise accounting system and enterprise accounting standards will be long-term parallel, and jointly guide and standardize Chinas accounting practice. Two, there are two kinds of norms that are related and differentiated On whether our country should establish accounting standards, in ten years the academic circles have three different views: some people think that China shouldnt engage in accounting standards, it does not meet the conditions; there are a few people think that must engage in accounting standards, and should as soon as possible to replace the traditional accounting system; but most people believe that taking into account the need to conform with international accounting practices and the