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1992年11月,我国颁布了第一部《企业会计准则》,并以此为依据统一制定和发布了一系列分行业的会计制度,开始向着建立有《会计法》、《会计准则》和《企业会计制度》三个层次的中国会计行为规范体系迈进。随着会计改革的这一重大举措,财政部对与其密切相关的财务改革也开始实施,在发布《准则》的同时颁布了《企业财务通则》,旨在把原有的按所有制性质、经营方式和部门区域分别制定的企业财务制度统一起来,消除企
In November 1992, China promulgated the first “Accounting Standards for Business Enterprises” and formulated and promulgated a series of accounting systems for different industries on the basis of them. Starting with the establishment of Accounting Standards, Accounting Standards and Accounting Standards, Enterprise Accounting System “three levels of China’s accounting standards of conduct system forward. With this major measure of accounting reform, the Ministry of Finance has started to implement the financial reform closely related to it. At the same time as promulgating the ”Guidelines,“ the ”General Rules for Corporate Finance" have been promulgated to replace the existing regulations on the nature of ownership and mode of operation And the departmental areas were formulated to unify the corporate financial system to eliminate the business