| 论会计环境对会计准则制定目标的决定作用——我国制定会计准则的目标和价值取向探索之三 |
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| 引用本文： | 张惠忠.论会计环境对会计准则制定目标的决定作用——我国制定会计准则的目标和价值取向探索之三[J].嘉兴学院学报,2000(6). |
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| 作者姓名： | 张惠忠 |
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| 作者单位： | 嘉兴学院!浙江嘉兴314001 |
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| 摘 要： | 从纵向和横向两个方面分析会计环境与会计准则制定之间的决定与被决定关系 ,结合我国目前和未来一段时间各个会计环境要素的实际 ,较详细地论述了我国会计环境对我国会计准则制定目标的决定作用 ,从会计环境决定的角度对我国制定会计准则的目标进行了探索
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| 关 键 词： | 会计环境 会计准则模式 会计准则制定目标 决定作用 |
On the Decisive Role of Accounting Environment to Oblective of Accounting Standards Formulation |
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| ZHANG Hui-zhong.On the Decisive Role of Accounting Environment to Oblective of Accounting Standards Formulation[J].Journal of Jiaxing College,2000(6). |
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| Authors: | ZHANG Hui-zhong |
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| Institution: | ZHANG Hui-zhong |
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| Abstract: | By analyzing deciding and being decided relationship of accounting environment and accounting standards and combining the condition of accounting environmental factors at present and in the future, This article tries to explore the objective of accounting standards for mulation from the angle of decisive function of accounting environment. |
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| Keywords: | accounting environment mode of accounting standards objective of accounting standards formulation decisive function |
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