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hui ji zhun ze zhi ding ji chu mo hu guan
Author(s): KONG Qinglin
Pages: 116-
117
Year: 2004
Issue:
12
Journal: Jiangsu Commercial Forum
Keyword: 会计准则; 原则基础; 规则基础; 模糊;
Abstract: 美国系列财务丑闻引发了公众对财务报告质量和透明度的高度关注,导致了会计准则制定“以基本原则为基础或以具体规则为基础”孰优的大讨论,我国会计准则制定机构也表达了对此问题的关注和重视。本文以模糊理论为思想方法,对会计准则制定基础问题进行分析,以期裨益于制度建设。
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