【正文】 e perspective of “public interests”, reliability and legal evidence are required as qualitative characters, which is the origin of the traditional “historical cost accounting”.From the perspective of “private interest”, security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording “objective” market is the origin of “fair value accounting”.Whether one set of financial statements can be patible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an ine 1992 to 2006, a lot of new ideas and new perspectives are introduced into China39。在飛灰中硫的捕獲率依賴于數(shù)量，微粒粒徑，金屬氧化物在灰分中的形成和分布。并且在一些長期的研究過程中需要一個穩(wěn)定。這是合同研究專利的事實之一，而且不是質(zhì)性研究方法的唯一。鑒于研究的長度和廣度，確定必要的信息去面對主題。根據(jù)H的文章，我得到了大量有幫助的思想，我有幾個想發(fā)表的觀點。或者使用者和不使用者的數(shù)據(jù)分析。并且這些研究沒有表明新的關(guān)系。更多的這些是“天資與勤奮相互作用。在這些假設(shè)中，其中一個是關(guān)于推論創(chuàng)新的項目的原因。在文化管理日益受到重視的今天，民營企業(yè)必須加強企業(yè)文化建設(shè)，以此改善經(jīng)營管理，為企業(yè)的發(fā)展提供持久的內(nèi)在動力。民營企業(yè)文化的發(fā)展有一個歷史的過程，形成了民營企業(yè)文化多樣的特征。D的總體結(jié)論是我們做改革因為他們有有用的政治和經(jīng)濟的末端。”然而，僅僅設(shè)定了一個標(biāo)準(zhǔn)變量。也許通過定量研究方法和新的理論的結(jié)構(gòu)，我們能辨別一些新的變量。支出是完全不同的。其中一個最重要的和令人興奮的觀點是給每一個網(wǎng)站設(shè)計一個全職工作者。幾乎任何數(shù)據(jù)至少給出客戶一種客戶系統(tǒng)，那就是正在被收集的數(shù)據(jù)各種數(shù)據(jù)，去幫助更多在這個領(lǐng)域的信譽和研究本身。根據(jù)這些文章我將有兩個觀點。這兩個作者都認為。更高濃度的水分和灰分使燃料/O2的比值更小。s accounting practices from international accounting standards in a gradual manner during the accounting reform in ideas and perspectives enriched the understanding of the financial statements in achievements deserve our full assessment and should be fully , academia and standardsetters are also aware that International Standards are still in the process of purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supplyside and demandside at the same should consider whether financial statements could meet the demands of the macroeconomic regulation and business administration, and whether they are popular with millions of are responsible for preparing financial statements and auditors are responsible for will benefit from the implementation of the new financial , for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly process will not need assets impairment and fair value any books will not record impairment and appreciation of assets any longer, for the historical cost accounting is prehensively value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax will not need to calculate the deferred ine tax expense any longer, and the profitaftertax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for do not need to record the fair value information needed by security investors in the accounting books。在企業(yè)會計準(zhǔn)則公平價值核算成功擴展的意義上，會計核算應(yīng)當(dāng)客觀地反映市場價值。這是“公平價值會計”的由來。我們應(yīng)該考慮是否能滿足財務(wù)報表的宏觀經(jīng)濟調(diào)控和企業(yè)管理的要求，并且是否受數(shù)以百萬計的會計師的歡迎。會計師不需要計算遞延所得稅費用，獲利后的實現(xiàn)表稅被公司法認可，解決了決定可獲得利潤分配的問題。由于會計和審計的工作量已大幅減少，因此，審計和評估的總開支將不會超過目前的水平。我們希望從業(yè)者和理論家在改善財務(wù)報表，從而建立一個財務(wù)報表系統(tǒng)的問題上提出建議，不僅滿足了國內(nèi)的