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2006年2月15日,财政部正式颁布我国新《企业会计准则》,这一举措,标志着中国会计准则体系正式建立,充分体现了与国际准则的趋同。企业会计准则16号《政府补助》作为一项全新的准则,对政府补助的确认、计量作了最新规范,同时对相关信息的披露也提出了更高的要求。本文仅以《企业会计制度》作为比较对象,就政府补助准则在会计核算制度上、理论与实务上的差异进行了比较分析。
On February 15, 2006, the Ministry of Finance officially promulgated the new “Accounting Standards for Business Enterprises” in our country. This move marks the formal establishment of China's accounting standards system and fully reflects the convergence with international standards. Accounting Standards for Business Enterprises No. 16 “government subsidies” as a new standard, the government subsidies to confirm, measure the latest specification, at the same time the disclosure of relevant information also put forward higher requirements. In this paper, only “enterprise accounting system” as a comparative object, on the government subsidies in the accounting system, the theoretical and practical differences were compared.