中国企业会计准则思想发展路径的考证(之一)——中国企业会计准则思想发展的背景  

Proving of Developing Path of Chinese Enterprise Accounting Standards Thought:Circumstances

作　　者：刘常青[1] 

机构地区：[1]郑州航空工业管理学院,河南郑州450015

出　　处：《郑州航空工业管理学院学报》2009年第5期113-119,共7页Journal of Zhengzhou University of Aeronautics

摘　　要：中国企业会计准则思想经过30年的发展,依次经过准备阶段,基本准则的建立、颁布和实施阶段,具体准则的建立、颁布和实施阶段以及新会计准则体系的全面建立、颁布和实施阶段。在这一发展过程中,依次经历会计人员自发参与探讨,中国会计学会以团体形式主动推动准则研究,财政部以官方身份主导并主动吸纳民间力量参与研究阶段,从而形成全国会计界共同参与研究和实施的局面,不仅为中国企业会计准则研究提供了积极的环境,也为中国企业会计准则思想发展提供了丰富的动力。During the last 30 years, China Enterprise Accounting Standards Thought has gone through such phases as Preparation, Basic Standard, Practical Standards, and the System of Accounting Standards. During this pcriod,the circumstances it depends on have also changed a lot, and many different forces have followed suit to promote the development of China Enterprise Accounting Standards Thought, first accounting researcher as an individual, second Accounting Society of China as an unofficial organization, then Finance Department of China as an official organization,and as a sequence all the forces above have formed into a strong stream of pushing power.

关 键 词：中国企业会计准则 企业会计 会计制度 

分 类 号：F230[经济管理—会计学]