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zhong guo hui ji zhun ze zhi ding de zui xin jin zhan
Author(s): 
Pages: 12-13
Year: Issue:  11
Journal: Financial Accounting

Abstract: <正>一、中国会计准则体系建设的目标及其基本架构当前,我们正在根据中国经济发展的实际需要,参照国际财务报告准则,加紧制定20余项新的会计准则和修订现行会计准则。我们的基本目标是:在今年年底或者明年年初,建立起与我国社会主义市场经济相适应并与国际财务报告准则充分协调的、涵盖各类企业各项经济业务、可独立实施的会计准
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