我国投资准则的国际比较

An International Comparision of China's Investment Norms

把我国投资准则与国际会计投资准则及其他国家或地区会计投资准则相比较 ,分析它们的异同 ,以便对我国的投资准则加深理解 ,并能在实际工作中正确、顺利地加以实施。

This paper deals with the similarities and differences between Chinas' investment norms and the international accounting norms as well as those in other countries and districts so that we can have further understanding of our investment norms and carry them out smoothly and correctly.