Before the change of accounting theory , some improvement has been made in practice ( confirm not realizing income ) . implementing the mode of comprehensive income is proposed based on it , and the basic theory of comprehensive income is stated here 会计实务界在会计理论有所突破之前，已作了一些改进(确认未实现收益) ，以此为基础，提出了实行全面收益模式，并阐述了全面收益的基本理论。
Considered as cf of china , our fundamental accounting standards had been out of date . with the acceleration of enacting specific accounting standards , it brings forth the phenomenon that the news are conflict with the olds and then causes the confusion in accounting practice 在曾被试图作为我国概念框架的基本会计准则早已被淘汰的情况下，我国加速颁布的具体会计准则已造成前后准则的矛盾重重，进而造成会计实务的混乱。
Researching and constructing accounting principles of business combination or combined accounting statement is not only a need to complete the system of chinese accounting principles , but also a urgent need to advance accounting work and improve the quality of accounting information in china 研究、制订我国企业合并、合并会计报表等准则不仅是完善我国的会计准则体系的需要，而且还是进一步规范会计实务，提高会计信息质量的现实要求。
In the field of accounting practices , under the pressure of government and market competition and self - development needs , the enterprises which belong to the developed western countries , in particular the famous transnational corporations began to report environmental information in the 1970s 在会计实务领域,西方发达国家的公司,特别是著名的跨国公司,迫于政府和市场竞争的压力以及自身发展的需要,在70年代就开始在财务报告中披露企业环境信息。
In the current year , the post office trading fund has adopted ssap 35 " accounting for government grants and disclosure of government assistance " and elected to apply the accounting provisions of ssap 35 only to grants becoming receivable or repayable after the effective date of the standard 于本年度内，邮政署营运基金采纳会计实务准则第35号“政府补助金的会计及政府资助的披露” ，并只将该准则的条款应用于在采纳此准则后的应收或应偿还补助金。
When face up with the information economies " impact by all appearances , the modern accounting assumption is so flabbiness . information economics and knowledge economics are changing the world , especially the net account , means a new world : the form of produce and organize is internationalization ; the company ' s risk is prick up , dummy corporation is written in water ; on time information pick up the user ' s earning ; non - currency information is more and more important the a manager and a investor 在网络会计时代，会计实务正在发生着显著的变化：生产及组织的日趋国际化，虚拟化；新知识新技术带来的挑战引发经营风险的加剧， “虚拟”企业的可能转瞬即逝；信息传递的即时化，人们对实时信息的要求日益迫切；非货币信息，非定量信息在一个企业尤其是高科技企业中的比重逐日增加。
In accouting practice part , the thesis compares the accounting standards for the impairment of assets , in the framework of international accounting standards , financial accounting standards and accounting policies in china . through comparison , this article argues that the standards for the impairment of assets in our country need improving . additionally , this paper discusses a series of issues related to the impairment of assets 在此部分，通过对国际会计准则、美国财务会计准则、我国会计准则与制度中关于资产减值的规范比较，并结合国际与美国在建立资产减值会计准则方面的经验与教训，提出我国最终应建立资产减值会计准则以完善资产减值会计实务规范。
Finally , through the analysis of the effect of the conservatism ' s application to accounting system , the author points out that the " double - edged sword " function of conservatism ' s application in accounting system proved the existence of conservatism ' s paradox again , the existence of conservatism ' s inherent logic contradiction and its paradox also indicate that conservatism itself must be innovated , and that conservatism must be endowed with new connotation 最后，通过总结分析谨慎性原则在会计系统中的实际应用效果，笔者指出，谨慎性原则在我国会计实务的运用所形成的“双刃剑”作用再次证明了其悍论的存在，这同时也说明了谨慎性原则内在逻辑性矛盾及其所导致的谨慎性原则悍论的存在预示着谨慎性原则自身的变革势在必行，谨慎性原则必须被赋予新的内涵。
