| 我国企业会计基本准则的主要变化以及与国际会计准则的比较分析 |
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| 引用本文： | 王莉. 我国企业会计基本准则的主要变化以及与国际会计准则的比较分析[J]. 价值工程, 2006, 25(9): 140-141 |
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| 作者姓名： | 王莉 |
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| 作者单位： | 山东经济学院会计学院,济南,250014 |
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| 摘 要： | 财政部刚刚发布了新的企业会计准则体系,本文主要是对新发布的会计基本准则和现行的会计基本准则进行对比分析,阐述新会计基本准则中的主要变化,同时将新发布的会计基本准则和国际会计准则委员会发布的编报财务报告的框架进行对比分析,分析我国基本准则的国际化取向。
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| 关 键 词： | 会计基本准则 编报财务报告的框架 |
| 文章编号： | 1006-4311（2006）09-0140-02 |
The Main Changes in the Basic Accounting Standard and the Comparisons with IAS |
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| Wang Li. The Main Changes in the Basic Accounting Standard and the Comparisons with IAS[J]. Value Engineering, 2006, 25(9): 140-141 |
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| Authors: | Wang Li |
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| Affiliation: | School of Accounting, Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | The Ministry of Finance has published new systems of accounting standards.Thisthe paper is concerning comparing the new published basic accounting standard with the current basic accounting standard,stating the main changes in the new one,and also comparing the new one with IAS's Framework indicating the international destination of our basic accounting standard. |
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| Keywords: | basic accounting standard framework for preparing financial reports |
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