摘要
自 2 0 0 1年开始在股份有限公司开始实施的新的《企业会计制度》 ,使会计要素确认和计量更具可靠性 ,去除了行业特色 ,体现了会计制度的统一性 ,也使我国的会计制度更接近于国际惯例 ,并更具可操作性。
The New Accounting System of Enterprises Which will be put into effect in the limited companies this year will make the confirmation and measurement of accounting elements reliable and dislodge the unitarity of accounting system and makes the accounting system of China closer to international practice and navigable.
出处
《山东教育学院学报》
2002年第2期53-55,共3页
Journal of Shandong Education Institute