| 中国企业会计准则思想发展路径的考证(之三)——中国企业会计准则思想发展的创新 |
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| 引用本文： | 刘常青.中国企业会计准则思想发展路径的考证(之三)——中国企业会计准则思想发展的创新[J].郑州航空工业管理学院学报(管理科学版),2010,28(1). |
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| 作者姓名： | 刘常青 |
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| 作者单位： | 郑州航空工业管理学院,河南,郑州,450015 |
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| 摘 要： | 中国企业会计准则思想经过30年的发展,依次经过准备阶段,基本准则的建立、颁布和实施阶段,具体准则的建立、颁布和实施阶段以及新会计准则体系的全面建立、颁布和实施阶段.在这一发展过程中,中国企业会计准则思想主要从研究风格、研究观点、研究组织及其工作建设、会计准则建设、研究议题、研究理论和方法等方面不断创新.正是由于不断创新,中国企业会计准则思想才有了源源不断的发展动力.
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| 关 键 词： | 中国企业会计准则思想 会计发展史 创新 |
Proving of Developing Path in China Enterprise Accounting Standards Thought:Innovations |
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| LIU Chang-qing.Proving of Developing Path in China Enterprise Accounting Standards Thought:Innovations[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2010,28(1). |
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| Authors: | LIU Chang-qing |
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| Institution: | LIU Chang-qing(Zhengzhou Institute of Aeronautical Industry Management,Zhengzhou 450015,China) |
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| Abstract: | During the last 30 years,China Enterprise Accounting Standards Thought has gone through such phases as Preparation,Basic Standard,Practical Standards,and the System of Accounting Standards.During this period,it has embodied different innovations in such main aspects as style of study,viewpoints,construction of study organizations,construction of accounting standards,topics,theories and methods of study,etc.at different phases.And it is such innovations that greatly promote the development of China Enterpris... |
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| Keywords: | China Enterprise Accounting Standards Thought history of developing of accounting innovation |
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