市场经济与新会计准则的若干问题

Some Issues of Market Economy and New Accountant Standards

论述了当前中国向市场经济体制转轨的特殊过程中,新会计准则的发布是建设比较完善的社会主义市场经济体制的内在要求。新会计准则的质量特征是市场经济的本质所决定的。新会计准则的实施要求比较规范的市场经济的体制。市场经济的规范化状况、经济主体对市场规则的认同及遵守状况决定新会计准则的实施效果。

This paper explores the shift to the market economy system in the special process at present China, new accountant standards issued is the inner request to set up the quite perfect socialist market economy system, which quality characteristic is decided by the essence of the market economy. Perform new accountant standards requires proper market economy system. The state of the market economy, the economic object admitted and complied to the market rule determines the effect of the new accountant standards.