论文部分内容阅读
一、1992年会计改革取得重大突破,会计事务管理工作取得显著成绩 1992年,是我国改革开放取得重要进展的一年,也是会计改革和会计事务管理工作取得显著成效的一年。各级会计事务管理部门和广大会计人员以小平同志南巡讲话和党的十四大文件为指导,发扬开拓进取精神,解放思想,更新观念,大胆改革,取得了显著的成绩,尤其是原有的会计核算模式实现了根本性的变革,不仅使会计核算工作更加紧密地适应企业转换经营机制的要求,而且向国际会计惯例更加靠拢。 (一)以深化会计改革为中心,努力形成适应社会主义市场经济要求的会计管理体系 1.改革我国会计核算体系,制定发布企业会计准则和新的行业会计制度。随着经济体制
I. Significant Breakthrough in Accounting Reform in 1992 and Significant Achievements in Accounting Affairs Management In 1992, China achieved a significant progress in its reform and opening up. It also marked a significant year for accounting reform and accounting affairs management. Under the guidance of Comrade Xiaoping’s southern tour and the party’s 14 major documents, the accounting affairs management departments at various levels and the vast numbers of accountants have taken remarkable measures in their pioneering spirit, emancipating their minds, renewing their concepts and boldly reforming them. The accounting model has undergone fundamental changes, not only to make accounting work more closely adapt to the requirements of business transformation mechanism, but also closer to international accounting practices. (A) to deepen accounting reform as the center, and strive to meet the requirements of the socialist market economy accounting management system 1. Reform of our accounting system, the formulation of the issuance of accounting standards and new business accounting system. With the economic system