【導(dǎo)讀】世界貿(mào)易的飛速發(fā)展和國際資本的快速流動將世界經(jīng)濟(jì)帶入了全球化時代。要的角色,市場參與者也對其提出越來越高的要求。隨著市場經(jīng)濟(jì)體制的逐步建。計準(zhǔn)則加以規(guī)范。然而，在會計準(zhǔn)則制定過程中，有必要認(rèn)真思考理清會計準(zhǔn)則。的概念，使制定的會計準(zhǔn)則規(guī)范準(zhǔn)確、方便操作、經(jīng)濟(jì)實用。會計準(zhǔn)則在很多方面都存在著差異,這使得各國家之間的會計信息缺乏可比性,近年來,許多國家的會計管理部門和國家性的會計、經(jīng)濟(jì)組。國家的立法或行政部門,也可以由其授權(quán)的會計職業(yè)團(tuán)體。還有一部分來自于國家有關(guān)會計工作的方針政策,但這些都要經(jīng)過時間的檢驗。在新經(jīng)濟(jì)體制中,國家將主要使用間接手段進(jìn)行調(diào)控,而制定和實。信息的分析利用,據(jù)此對世界各國經(jīng)濟(jì)運行情況做出準(zhǔn)確的判斷和決策。具體會計準(zhǔn)則陸續(xù)頒布。這五個方面分別以不同的內(nèi)容對會計核算和報告行為進(jìn)。準(zhǔn)則》即基本會計準(zhǔn)則發(fā)布后，規(guī)范企業(yè)會計核算的仍是行業(yè)會計制度。

　　

【正文】 f the most important is to ensure that one of the purposes of accounting disclosure and authenticity of the prehensive, in order to safeguard the legal rights of the accounting information user. But accounting personnel are able to understand the basic meaning of standards, understanding the standards, will directly affect the accounting recognition, measurement and reporting problems, then affects the authenticity and prehensive accounting disclosure. Such as ine accounting standards on the change of revenue recognition principle, making the accounting personnel in the confirmation to analysis. Installment payment for sale on a mission basis, sales, sales, already collected payment for goods delivery pay up sales, collection draft settlement and sale mode, according to the standards and industry system to confirm the ine of the formation, the result is the same, but for special circumstances, it is different. As to keep trade relationship, A pany will A batch of goods shipped abroad B pany, won the right to collect the payment for goods. At the time, the country is in B pany political unrest. According to the regulation of system of industry, A pany has every reason to get the right in payment, recognize revenue. But according to the provisions of the code ine, A pany cannot confirm the implementation of ine. For payment will really back are not knowing. Even if can get back to, back is full or charge only a small part of them, now also hard to make clear judgment. Therefore, needs the accounting personnel meticulously understand the spirit of standards, to ensure that the recognition and measurement of the ine is true and correct. Want to make specific accounting standards implementation, and give full play to its due effect, should raise the quality of accounting personnel as a key work to grasp. Accounting personnel quality of high and low is undoubtedly the accounting information quality high and low the deciding factor. In view of the different countries within the industry accounting personnel business level there is enormous gap, the accounting personnel39。s qualifications to have strict regulations。 For industry accounting personnel exists between knowledge prehensive knowledge structure lack barriers, and should be in insisting that professional qualifications assessment system based on the bination of, the corresponding improving qualification examination entry conditions, pay great attention to the degree education in the role of the assessment。 At the same time, strengthen accounting personnel39。s continuing education, lifelong education to improve accountant the concept, continue to absorb new knowledge, optimize the structure of knowledge. 原文（八 ） We have said, specific standards the internal structure of the arrangement on should as far as possible is in line with international practice, so specific standards of external structure arrangement, are in accordance with international mon practice? Through the analysis of other countries and international accounting practices, we see not hard, the western countries in the formulation and implementation of accounting standards process, usually is according to the existing practice, summarized and concluded, based on a set of all accepted accounting principles. Due to excessive emphasis on accounting rule recognized properties, lack of the theory and system research, affected the quality of accounting criterion. Such as the international accounting standards board (IA SC) from January 1975 the international accounting standard 1, 1990 and December by international accounting standards no. 31 check, time span nearly 16 years, 1 ~ 31 international accounting standards no system either, and no strict classification. China39。s current formulate specific accounting standards, both for decades to develop and implement accounting system of experiences and lessons for reference, and western countries the successful experience and lessons for reference, therefore, we have the conditions in a higher starting point, and to make our accounting system design to form a relatively close relationship. The specific performance: specific standards and trades the mon economic business criteria, the special economic business criteria, various industries of the standards of special business special industry special business standards and relevant accounting statements standards among them: the mon economic sectors of the business standard, is in various industries, including accounts receivable, inventory, investments, fixed assets, etc. All of the criteria of special business, including foreign currency business, leasing business, liquidation, etc。 Special industry special business standards, including financial industry deposit, etc. Accounting statements about the criteria, including the balance sheet, ine statement, the cash flow statement, merger accounting statements, and after account items, the adjustment of matters. 西京學(xué)院畢業(yè)設(shè)計（論文）外文資料翻譯評價表 教學(xué)單位：經(jīng)濟(jì)系 專業(yè)班 級： 會計 （本） 6 班 答辯學(xué)生： 胡延 課題名稱 對我國具體會計準(zhǔn)則的思考 指導(dǎo)教師 佘保元 檢查時間 外 文 翻 譯 檢 查 項 目 外文翻譯檢查項目及參考標(biāo)準(zhǔn) 序號 項目 參考標(biāo)準(zhǔn) 1 內(nèi)容相關(guān)性 外文資料內(nèi)容與本人畢業(yè)設(shè)計（論文）內(nèi)容相關(guān)性好，有明顯的參考價值 2 翻譯數(shù)量 翻譯漢字達(dá) 3000 字以上；按要求將指定原文全部譯完，沒有遺漏 3 翻譯準(zhǔn)確度 沒有重要誤譯，忠實原文，準(zhǔn)確傳達(dá)原文內(nèi)容 4 基本翻譯技巧 遵循翻譯的基本原則，能靈活處理一般性翻譯技巧和具體句型翻譯的關(guān)系、概念的直譯與意譯之間的關(guān)系 5 語法水平 沒有基本的語法錯誤，用詞準(zhǔn)確 6 通順程度 譯文通順，符合漢語表達(dá)習(xí)慣 指 導(dǎo) 教 師 評 語 指導(dǎo)教師簽字： 年 月 日