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入世后,我国经济逐渐溶入了世界经济大朝中,有力的促进了全球经济一体化的进程,世界各国经济运作形式也日渐趋同。作为各国相互沟通的经济语言一会计,在客观和主观上被要求求大同存小异,相互间具有可比性,不断减少各国会计之间的差异。这不仅是我国会计界探讨、研究的问题,各国会计界也在对此进行着不懈的努力。一、会计环境我国会计是在社会主义市场经济条件下产生的,具有鲜明的“中国特色”。就目前而言,国际上的市场经济基本上是资本主义经济,或是私有制经济占主导地位,但我国却是国际市场经济中最特殊的一个,实行的是国有制为主体、多种经济形式相互补充并存的社会主义市场经济。我国的这一“中国特色”经济,反映在会计上,必然体现着与国际会计不同的迥异性的个体性。
After China’s accession to the WTO, China’s economy gradually dissolved into the world economic dynasty, which effectively promoted the process of global economic integration. The forms of economic operation in various countries in the world also gradually converged. As an economic language and accounting for mutual communication between countries, it is objectively and subjectively required to seek common ground while reserving differences so that they can be compared with each other in an objective and subjective way and constantly reduce the differences among accounting countries. This is not only the issue of discussion and study in accounting circles in China, but also the unremitting efforts made by the accounting circles in various countries. First, the accounting environment China’s accounting is generated under the conditions of a socialist market economy, with a distinctive “Chinese characteristics ”. For now, the international market economy is basically a capitalist economy or a private-owned economy, but our country is the most special one in the international market economy. The state-owned system is the main body and various economic forms Complementing each other with the socialist market economy. This “Chinese characteristic” economy in our country is reflected in accounting and inevitably embodies the heterogeneity and individuality that are different from international accounting.