中国企业会计准则思想发展的创新路径

Innovative Paths of Developing China Enterprise Accounting Standards Thought

中国企业会计准则思想经过30年的发展,依次经过准备阶段,基本准则的建立、颁布和实施阶段,具体准则的建立、颁布和实施阶段以及新会计准则体系的全面建立、颁布和实施阶段。在这一发展过程中,中国企业会计准则思想主要从研究风格、研究观点、会计准则建设、研究议题等方面不断创新。正是其在发展中不断创新,才拥有了源源不断的发展动力。

During the last 30 years, China Enterprise Accounting Standards Thought has gone through such phases as preparation, establishment, issuance and implementation of basic standards, specific standards and the new accounting standards system. During this period, it has embodied different innovations in such main aspects as study style, viewpoints, construction of accounting standards, topics, etc. at different phases. And it is such innovations that greatly promote the development of China Enterprise Accounting Standards Thought.