我國企业会计规范体系建设研究

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1、enterprises’disclosureofaccountinginformation.Thepracticalsignificanceofthethesisistoovercomenonstandardaccountinginformationdisclosurefromtheperspectiveofinstitutionbuilding,thustoimprovethequalityofaccountinginformationandpromotetheeconomytoasoundde

2、velopment.Thethesis,inaccordancewiththecurrentsituationoftheconstructionofChina’saccountingcriteriasystem,analyzesthedeficienciesinthewholeconstructionprocessandadvancescountermeasuresforperfection.Thematureaccountingcriteriasystemnotonlyenhancesthequ

3、alityofaccountinginformation,butalsohelpsChinatocoordinatewithinternationalsociety.Inthelongrun,thesystemisalsohelpfulforChinaingettingridofdifficultiesininternationaltradeandinternationalizedcapitalmarket,thustoestablishitselfinanunassailableposition

4、.Thestudyofaccountingcriteriasystemisquiteabroadprojectwhichcoversknowledgeofaccounting,finance,law,auditing,etc;therefore,thethesisonlygoesfromtheperspectiveofaccounting,nomoreotherdisciplines.Keywords:accountingcriteria;accountingcriteriasystem;acco

5、untinginformationdisclosure;countermeasuresIII目录中文摘要.......................................................................................................................I英文摘要...........................................................................

6、...........................................II引言.......................................................................................................................1第1章会计规范基础理论.........................................................................

7、..............41.1会计规范概念的界定......................................................................................41.2会计规范理论结构框架..................................................................................61.2.1会计规范主体..............................

8、..........................................................61.2.2会计规范客体........................................................................................61.2.3会计规范范式.........................................................................