会计准则的实质是一种规范，起着保证会计信息在国际间可比的重要作用。
The fact of accountant rule is a kind of criterion, which guarantees accountant information to be internationally comparable.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
论文的第四部分阐述了新会计准则发生的变化，分类列举出这些变化对盈余管理的抑制或助长作用。
The fourth part of the paper describes the changes in the new accounting standards, classification set out these changes on earnings management or contribute to the role of inhibition.
应用推荐