摘要
从纵向和横向两个方面分析会计环境与会计准则制定之间的决定与被决定关系 ,结合我国目前和未来一段时间各个会计环境要素的实际 ,较详细地论述了我国会计环境对我国会计准则制定目标的决定作用 。
By analyzing deciding and being decided relationship of accounting environment and accounting standards and combining the condition of accounting environmental factors at present and in the future, This article tries to explore the objective of accounting standards for mulation from the angle of decisive function of accounting environment.\;
关键词
会计环境
会计准则模式
会计准则制定目标
决定作用
集中立法型模式
accounting environment
mode of accounting standards
objective of accounting standards formulation
decisive function.
