关于完善我国会计规范体系的思考

Recommendations on Improvement of China's Accountancy Criterion System

研究、发展和完善会计规范体系,对提高会计信息质量,防止会计信息失真,促进会计理论的发展有其重要的理论和实践意义。结合我国会计规范体系的总体情况及目前存在的问题,就如何建设和不断改进我国会计规范体系,从六个方面提出了建议,以促进我国会计规范体系的发展和完善。

Making researches on and development and perfection of the accountancy criterion system have great theoretical and practical significance for the improving of the quality of the accountancy information, avoiding the fidelity of the accountancy information and promoting the development of the accountancy theory. On basis of the overall situations and existing problems of China＇s accountancy criterion system, the article makes 6 items of recommendations in respect of establishing and gradually modifying China＇s accountancy criterion system, so as to promote the development and perfection of China＇s accountancy criterion system.