对我国会计准则变迁的思考

Thinking about the Variance of Chinese Accounting Rule

本文简要回顾了我国会计准则的发展历程,并对会计若干准则的变迁进行了详细论述,从而阐明了我国会计准则向国际准则“趋同”而非“等同”的发展方向。

This paper reviews the developing process of Chinese accounting nile, discusses rule variance of Chinese accounting, clarifies Chinese accounting rule having adjacence with international principle but not same, and gives some thinking.