摘要
论述了会计准则的性质和目标 ,总结了建设我国会计准则需要提高的几点认识 ;提出了当前我国会计准则面临的主要问题。
The characters and targets of the accounting rules were introduced. The cognition of construction of accounting rules was summarized and some problems in the construction of accounting rules were pointed out.
出处
《冶金信息导刊》
2002年第6期16-17,20,共3页
Metallurgical Information Review
关键词
会计准则
技术规范
经济管理
accounting rule
technology criterion
construction
