中美企业会计准则比较研究

美国是现代会计准则的发祥地,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60多年的历史;中国会计准则的制定仅有约10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,有利于我国的会计建设。

Comparative Research on Accounting Principles both in China and America

America is the cradle of modern accounting principles.It has the most advanced accounting principles and accounting practices in the world.The history of its accounting principles is more than sixty years.While the history of accounting principles in China is only ten years.Because of the reasons for shortage of time and experience,great number of the sum of principles to be made,and so on,the accounting principles of China issued still have many questions and errors.By comparison,we can find our defects.Meanwhile,by studying their strongpoint,we can mend the weakpoints.