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关于会计准则几个问题的探讨
引用本文:杨存梅. 关于会计准则几个问题的探讨[J]. 冶金信息导刊, 2002, 0(6): 16-17,20
作者姓名:杨存梅
作者单位:太钢销售处 太原030003
摘    要:论述了会计准则的性质和目标,总结了建设我国会计准则需要提高的几点认识;提出了当前我国会计准则面临的主要问题。

关 键 词:会计准则 技术规范 经济管理

THE PROBE OF SEVERAL PROBLEMS OF ACCOUNTING RULES
Yang Cunmei. THE PROBE OF SEVERAL PROBLEMS OF ACCOUNTING RULES[J]. Metallurgical Information Review, 2002, 0(6): 16-17,20
Authors:Yang Cunmei
Abstract:The characters and targets of the accounting rules were introduced. The cognition of construction of accounting rules was summarized and some problems in the construction of accounting rules were pointed out.
Keywords:accounting rule  technology criterion  construction
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