会计确认研究

Study on the Accountant Confirmation

本文从会计确认的涵义出发,论述了会计确认的意义,介绍了会计确认标准的权威论述,总结出会计确认的基本标准和会计确认的具体标准,分析了目前可供选择的三种会计确认基础。

Starting from the meaning of accountant confirmation,this paper discusses its significance,introduces authoritarian arguments about its standard,summarizes its basic and specific standard and analyzes three optional bases.