A Reflection on the Enacting patterns of Accounting Postulates
Luo Xin-xing · Shuiwu yu jingji · 2005
From the imputation of the enacting power for accounting postulations,the leading patterns of accounting postulates are:the leading patterns of the government and the leading patterns of the privates,the basic patterns of regulations and the basic patterns of principles.The selected goals for the enacting patterns of accounting postulates should be at the guideline of the high quality of accounting postulates,which can makes the postulates have operability and authority.The accounting postulates in China is supposed to change and the operational enviornment is supposed to perfect.