这段用英文怎么翻译?

来源:百度知道 编辑:UC知道 时间:2024/05/22 06:10:13
2006年2月15日,财政部发布了由1个基本准则和38项具体准则组成的会计准则体系,宣告我国会计准则体系建设进入一个加速发展的新阶段。随着外部经济环境的变化,我国将会出台越来越多的会计准则以规范企业财务行为,但过于具体、狭窄、严格的会计准则将会导致超载并给会计人员和会计信息使用者造成沉重负担。因此,如何防范准则超载,是一个值得研究问题。美国是会计准则超载问题最突出的国家,同时也是对该问题研究最早的国家。本文介绍了美国会计准则超载问题的研究现状以及造成该现象的原因,并以此为基础,进一步提出了有助于我国建设高质量会计准则体系的几点建议。

February 15, 2006, the Ministry of Finance issued by a basic norms and guidelines for the specific composition of the 38 accounting standards system, announced in China Accounting Standards System to enter a new phase of accelerated development. With the external economic environment, China will put an increasing number of accounting standards in order to standardize financial business, but too specific, narrow and strict accounting standards will lead to overloading and to the accounting and a heavy user of accounting information Burden. As a result, guidelines on how to prevent overloading is a problem worthy of study. The United States is the issue of accounting standards overload of the most prominent countries, but also the first study of the issue. This article describes the United States accounting standards overload problems caused by the status quo, as well as the reasons and use it as the basis for further contribute to the construction of China's system of high-qualit