企业会计准则质量标准问题研究  

Quality Standard Problem Research of Accounting Standards for Business Enterprises

作　　者：赵丽[1] 

机构地区：[1]大庆油田装备制造公司钻井设备制造公司,大庆163000

出　　处：《价值工程》2010年第9期9-9,共1页Value Engineering

摘　　要：会计准则的质量标准,对于会计准则研究和建设都具有重大意义。自20世纪末以来,高质量会计准则的特征成为国际会计界研究的热点问题。目前,我国会计准则体系已初步形成,其质量如何应该有个科学的评价标准。本文拟对该评价标准作初步探讨。The quality of accounting standards is of great significance for research and development of accounting standards. Since the late 20th Century,the characteristics of high-quality accounting standards have become a hot issue for the international accounting profession. At present,the accounting standards in China has initially formed,its quality should have a scientific evaluation criteria. This paper makes a preliminary study of the evaluation criteria.

关 键 词：会计准则 质量标准 保障 体系 

分 类 号：F23[经济管理—会计学]