中国企业会计准则思想发展路径的考证(之二)——基于中国企业会计准则思想发展的特点  

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

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6期105-110,共6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,中国企业会计准则思想发展的特点主要从文章总数、研究线索以及研究特色等三大方面不断发展,文章总数越来越多,沿着主要线索表现的研究特色越来越丰富多彩。特别是以注重中外结合、借鉴与发展相结合以及理论与实际相结合为代表的诸多特点,不仅与中国企业会计准则思想的发展相伴随,而且极大地促进了中国企业会计准则思想的发展。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 period, it has embodied its appropriate characteristics in such main aspects as the total number of papers, study clues and study features, etc. at different phases. Such representative characteristics as dealing with the relationship better between China and the West, between inheriting and developing, and between theory and practice, etc. are not only accompanying but also greatly promote the development of China Enterprise Accounting Standards Thought.

关 键 词：中国企业会计准则思想 企业会计 会计制度 

分 类 号：F230[经济管理—会计学]