会计基本准则的中国特色分析

Abstract

本文从基本准则的修订论述了基本准则的特色。通过比较原基本准则、基本准则(征求意见稿)和基本准则(颁布稿),得以看清基本准则修订的全貌。在此基础上,从会计目标、会计信息质量要求、会计要素、会计计量和财务会计报告等方面分析了新基本准则的特色。

This paper discusses the characteristics of fundamental standard from the revision of fundamental standard. On comparing the original fundamental standard, fundamental standard (trial edition) and fundamental standard (issuing edition), we get a full view of the revision of fundamental standard. On the basis of it, we analyze the characteristics of new issuing edition of fundamental standard from accounting objective, accounting information quality, accounting measurement and financial report.