试论我国会计规范体系的完善

Views on Improving the Accounting Regulations of China

会计规范是会计人员正确处理会计工作所要遵循的依据。会计规范体系是否完善对会计信息质量的高低具有制约作用 ,应随着社会经济环境的变化 ,不断修定和完善会计规范体系 。

Accounting regulations are the base by which accountants should abide when they provide accounting information.Whether accounting regulations are perfect or not influences the quality of accounting information.In order to realize perfectly the objective of accounting ,accounting regulations should be continuously revised and improved with the change of accounting environment.