建设我国会计准则的创新思考

A creative idea on the construction of accounting principles of China

我国会计准则建设取得了一定的成就,对会计工作的顺利开展提供了重要帮助。但在会计实践中也会发现会计准则并不完美无瑕。结合目前会计准则的现状,提出了建设我国会计准则的创新思路。

Certain accomplishments have been made while building up the accounting principles of China and this has contributed to the development of accounting. However, the current accounting principles are not perfect. Based on the present ,situation the paper puts forward a creative idea on constructing the accounting principles of China.