| 对我国会计准则变迁的思考 |
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| 引用本文： | 赵小克,任静梅.对我国会计准则变迁的思考[J].兰州商学院学报,2006,22(4):49-52. |
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| 作者姓名： | 赵小克 任静梅 |
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| 作者单位： | 兰州商学院,会计学院,甘肃,兰州,730020 |
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| 摘 要： | 本文简要回顾了我国会计准则的发展历程,并对会计若干准则的变迁进行了详细论述,从而阐明了我国会计准则向国际准则"趋同"而非"等同"的发展方向.
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| 关 键 词： | 会计准则 公允价值 国际趋同 |
| 文章编号： | 1004-5465（2006）04-049-04 |
| 收稿时间： | 2006-05-30 |
| 修稿时间： | 2006年5月30日 |
Thinking about the Variance of Chinese Accounting Rule |
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| ZHAO Xiao-ke,REN Jing-mei.Thinking about the Variance of Chinese Accounting Rule[J].Journal of Lanzhou Commercial College,2006,22(4):49-52. |
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| Authors: | ZHAO Xiao-ke REN Jing-mei |
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| Institution: | School of Accounting, Lanzhou Commercial College, Lanzhou 730020 , China |
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| Abstract: | This paper reviews the developing process of Chinese accounting rule,discusses rule variance of Chinese accounting,clarifies Chinese accounting rule having adjacence with international principle but not same,and gives some thinking. |
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| Keywords: | accounting rule fair value the same as international |
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