摘要
随着世界经济的全球化 ,我国会计的国内与国际协调已显得更为迫切 ,而制定高质量的会计准则将成为我国会计国内与国际协调的重要途径。
With the globalization of world economy,it is necessary to harmonize on a worldwide scale and on a regional scale.In China,national harmonization and international harmonization is taking place.It should be an important harmonization process to formulate accounting principles having good quality.
关键词
会计准则
制约因素
非货币性交易
或有事项
中国
accounting principles
restrictive factors
nonmonetary exchange
contingency.
