摘要
文章阐述了我国会计环境的变化,指出会计环境变化必将对会计目标、会计假设和会计准则等方面产生深远的影响,提出针对会计环境的变化及其影响,应采取合适的应对措施。
The article expounds the change of the accounting circumstance of China, points out that the change of the accounting circumstances is sure to result in the innovation of the accounting target, accounting assumption and accounting rules. And proposes that we should take some right measures to resolve the above problems.
出处
《企业技术开发》
2005年第5期63-65,共3页
Technological Development of Enterprise
关键词
会计环境
会计发展
对策
accounting circumstance
accounting development
countermeasure
