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一、问题的提出2006年2月15日财政部发布了《企业会计准则》,自2007年1月1日起在上市公司范围内实行,鼓励其他企业执行。根据《中国企业会计准则与国际财务报告准则持续全面趋同路线图》,财政部计划2010年启动准则体系的修订工作,力争2011年完成,2012年起在所有大中型企业实施。《关于做好执行企业会计准则2012年年报工作的通知》(财会[2012]25号)指出,强化财政监管,不断提高企业会计信息质量。要求各地财政部
First, the issue raised February 15, 2006 the Ministry of Finance issued the “Accounting Standards for Business Enterprises”, since January 1, 2007 in the context of listed companies to encourage others to implement. According to the “Roadmap for the Continuously Comprehensive Convergence of Chinese Accounting Standards for Business Enterprises and International Financial Reporting Standards”, the Ministry of Finance plans to start the revision of the guidelines in 2010 and strive to complete it in 2011 and to implement them in all large and medium-sized enterprises starting in 2012. The Notice on Doing a Good Job of Annual Report 2012 on Enterprise Accounting Standards (Cai Kuai [2012] No. 25) pointed out that it is necessary to strengthen financial supervision and continuously improve the quality of accounting information of enterprises. Require the Ministry of Finance