中美会计准则之我见

美国是现代会计准则的发祥地,而且也是目前准则理论与实务成熟度最高的国家,其会计准则的制定已有六十多年的历史;中国会计准则的制定仅有约十年的时间,由于时间仓促、经验缺乏、准则制定量大等原因,已颁布的会计准则尚存在许多问题。通过比较,认识差异,借鉴对方之长,为我所用,有利于我国的会计制度建设。

Consideration on Accounting Principles of China and America

America is the cradle of modern accou nting principles.It has the most advanced accounting principles and ac-counting practices in the world.The history of its accounting principle s is more than sixty years.While the h istory of accounting principles in China is only ten years.Because of the reasons like shortag e of time and experience,greatness o f the sum of principles,and so on,the accountin g principles of China released still have many questions and errors.By comparison,we can find our defects.Meanwhile,by studying their strongpoint,we can exped ite our step of socialization.