我有一摘 要 中英文 对照 好的 想让人看看 改改语法错误

来源:百度知道 编辑:UC知道 时间:2024/06/05 06:45:32
随着市场经济的发展,会计规则日趋复杂,我国已有的会计制度已渐渐不能适应客观环境的变化和需要,制定会计准则就成为一种客观必要。本文分析了会计准则与社会经济发展之间的关系,论证了会计准则所确定的可供企业选择的会计处理方法的多样性应有个“度”,不能追求与国际惯例接轨一步到位,过激则会严重影响社会主义市场经济的持续稳定发展,但强调稳步过渡并不代表保守,我国会计准则的制定应具有一定的超前性。本文还提出会计准则的制定前提要保证会计信息的真实性。会计信息的失真包括规则性失真、违法性失真和技术性失真。本文对会计信息规则性失真的成因进行了分析和论述,并提出了改进我国会计规则质量的措施。得出制定和完善会计准则及其相关法律法规是适应市场经济发展的必要条件。在目前世界大规模爆发金融危机下,更加需要完善的会计准则对市场进行监督。

With the development of the market economy,the increasing complexity of accounting rules,china's existing accounting system can not adapt to the objective environment has gradually changes and needs, the development of accounting standards has become a necessary objective. This paper analyzes the socio-economic development of accounting standards and the relationship between, demonstrated that the accounting standards set by the choices available to enterprises of the accounting treatment of diversity should be a "degree", not to pursue with the international practice in one step, radical would severely affect

1.随着市场经济的发展,会计规则日趋复杂,我国已有的会计制度已渐渐不能适应客观环境的变化和需要,制定会计准则就成为一种客观必要。
With the development of the market economy and the increasing complexity of accounting rules,China's existing accounting system can not match the change and demand for external environment any more,which establishment of Accounting Standards becomes a necesity.

2.本文分析了会计准则与社会经济发展之间的关系,论证了会计准则所确定的可供企业选择的会计处理方法的多样性应有个“度”,不能追求与国际惯例接轨一步到位,过激则会严重影响社会主义市场经济的持续稳定发展,但强调稳步过渡并不代表保守,我国会计准则的制定应具有一定的超前性.
This article analyzed the relationship between the Accounting Standards and socioeconomic development,demonstrated that there should be a "limits" for companies to use the various accounting process stipulated by the accounting Standards.Aligning with international practice can not be reached at one stroke,and overdriven will surely affect the sustained development of our socialist market economy.In contrast,steady transition does not mean conservative,and our Accounting Standard shou be advanced