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hui ji que ren he ji liang de fei dui cheng xing yan jiu
Author(s): 
Pages: 5-7
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  会计确认会计计量不对称性会计准则;
Abstract: 我国的会计准则和会计制度,纵向比较呈现的不对称性是为了适应宏观经济环境的变化,横向比较呈现的不对称性是在同一框架下会计处理的"不可逆转性"。后者是本文重点要分析研究的会计处理的不对称性,包括"客观"不对称性与"主观"不对称性两种。本文具体分析现行会计处理的非对称性细节问题,透过现象看本质,透析非对称性会计处理产生的影响,并对存在问题提出了可操作性建议。
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