摘要
在我国会计发展历史过程中 ,会计制度一直被采纳和沿用 ,而直到 2 0世纪 90年代才引进西方国家的会计准则这一规范形式。经过不断改革探索 。
Accounting system has been used in our accounting history until 1990s when western accounting standards was introduced. Through continuous reform and exploration, our national uniform accounting system nowadays consists of two parts: one is the accounting regulations for business enterprises (ARBE), the other is the accounting standards.
出处
《湘潭大学社会科学学报》
2003年第1期105-108,共4页
Social Science Journal of Xiangtan University
关键词
企业
会计制度
改革
company
accounting regulations
reform
