摘要
比较以规则和以原则会计准则制定的基础;分析安然事件产生的必然性;分析安然事件对我国会计准则制定基础的影响。
Compare-with the base of the accountancy standard which constituted with rule and with principle in the United States, and analyze the creation inevitability of the ＂ANRAN affair＂, and then analyze the influence by the ＂ANRAN affair＂ about basic theory of constituted accountancy standard in our country.
出处
《安徽冶金科技职业学院学报》
2006年第1期90-92,共3页
Journal of Anhui Vocational College of Metallurgy and Technology
关键词
会计准则
安然事件
影响
the accountancy standard
the ＂ANRAN affair＂
the influence
