论统一会计制度

On Uniform Accounting System

统一会计制度建设是个世界性的重要问题 ,它对于人类经济管理活动与会计法律制度体系建立的影响充分反映在历史上 ,也全面、深刻地显示在现在与未来。本文以中、美两国统一会计制度建设的史实为研究对象 ,既阐明了统一会计制度建设的历史运行规律 ,又从理论和实务两方面对今后统一会计制度的改革与发展进行了分析、论证 。

As an important problem worldwide, the influence of the uniform accounting system on management as well as the accounting related laws and regulations is not only profoundly reflected in the history, but also in the present time and the future. Based on the development of the uniform accounting system in both China and America, the paper illustrates the law of history in the process, and makes theoretical and practical suggestions on the reform and development of the uniform accounting system. Accounting standards are especially studied in the paper as the representation of the uniform accounting system.