摘要
从指导思想、适用范围、规范内容三个方面论述了《企业财务通则》已不适应今后经济形势的要求,并将会对下一步的会计改革起到阻碍作用,因而建议早日将其取消,为我国会计的发展铺平道路。
The paper suggests cancelling Enterprise Finance Standard, for which has laid behind of the development of economic and has been on an obstacle to next step of accounting reform.
出处
《济南交通高等专科学校学报》
1999年第4期44-46,共3页
Journal of Jinan Communications College
关键词
财务通则
指导思想
适用范围
规范内容
会计
finance standard
directing thought
application scope
regulation contents
