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众所周知,会计准则是对会计行为的规范和约束。规范什么?怎么约束?这个问题离不开我国改革开放的大局,也离不开立法工作的对象和内容。笔者主要从这两个角度进行分析。起步于1978年的我国改革开放,根本上是要改革高度集中的计划经济体制,建立起充满生机和活力的社会主义市场经济体制,促进生产力的发展。无论是建立公平竞争的市场体系,建立现代企业制度,还是建立有效的宏观经济调控体系,实现经济运行的法制化,都要求对会计行为进行规范。规范的内容包括会计概念、会计确认、会计计量、会计记录、会计报表等方面,即涉及会计
As we all know, accounting standards are norms and constraints on accounting practices. What are the norms? How to constrain? This issue can not be separated from the overall situation of China’s reform and opening up, and can not be separated from the object and content of the legislative work. The author mainly analyzes from these two angles. The reform and opening up in 1978 started in our country fundamentally meant to reform a highly centralized planned economy and establish a vigorous and viable socialist market economy so as to promote the development of the productive forces. Whether it is to establish a fair competition market system, establish a modern enterprise system, or to establish an effective macroeconomic regulation and control system and to realize the legalization of economic operation, it is necessary to regulate accounting practices. The normative content includes the concept of accounting, accounting confirmation, accounting measurement, accounting records, accounting statements, etc., that is, accounting