建设我国会计准则的创新思考（Innovation on the construction of Chinese accounting standards）.docVIP

建设我国会计准则的创新思考（Innovation on the construction of Chinese accounting standards） Innovation on the construction of Chinese accounting standards Abstract: the construction of accounting standards in China has made some achievements, the accounting work provides Help. But in accounting practice can also be found in the accounting standards are not perfect and flawless. According to the current accounting standards The current situation, put forward innovative ideas for the construction of Chinese accounting standards. Key words: accounting standards; accounting; accounting system; innovation There is a problem of Chinese accounting standards (a) the formulation of accounting standards is not clear The accounting standards and the accounting information is a force in the target. From the perspective of international experience in accounting Do well the national standards, the target is clear, the target location is also more accurate. Yes Close the China accounting standards, the relevant departments have made some theoretical discussion and research work. For example, basic The guidelines pointed out that accounting information should conform to the requirements of national macro-economic control, to meet the relevant parties. To solve the enterprises financial position and operating results, meet the enterprises to strengthen internal management. this The goal of two and guidance systems reform initiatives, contributed. Time has passed for many years, Are the basic norms of the three aspects of the information demand, the ranking need adjustment, in particular, in China in the development of enterprises and the accounting standards of accounting information users are highly diversified and diversity under the condition of to How to define the target bottom, these are all we need to seriously study and solve. (two) to promote the implementation of accounting standards is still resistance The implementation of accounting standards and promotion to overcome the The climate