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2006年为了贯彻落实科学发展观,服务改革开放和经济社会发展,顺应我国市场经济发展的要求,实现与国际财务报告准则的实质趋同,进一步维护市场经济秩序,完善市场经济体制,保障社会公众利益,促进社会和谐。财政部先后发布了《企业会计准则》和《企业财务通则》,要求上市公司从2007年1月1日起执行《企业会计准则》鼓励其他企业执行,《企业财务通则》由在中国境内依法设立的具备法人资格的国有及国有控股企业执行,其他企业参照执行。
In 2006, in order to implement the scientific concept of development, serve the reform and opening up and economic and social development, comply with the requirements of China’s market economy development, achieve substantive convergence with international financial reporting standards, further maintain the order of the market economy, improve the market economic system and protect the public interest , Promote social harmony. The Ministry of Finance successively promulgated the Accounting Standards for Business Enterprises and the General Rules for Corporate Finance, requiring listed companies to implement the Accounting Standards for Business Enterprises with effect from January 1, 2007 to encourage other enterprises to implement them. The General Rules for Corporate Finance are established by law in China Of the state-owned and state-owned holding enterprises with corporate qualifications, other enterprises refer to the implementation.