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这次贯彻执行《企业财务通则》、《企业会计准则》和分行业的财务会计制度(以下简称“两则”、“两制”)是我国财务会计改革的重大步骤和战略性成果。财政部张佑才副部长在阐述制定“两则”、“两制”的主体思略时指出,这次财务会计改革是“适应形势要求,创立中国特色,贴近国际惯例,尽快使之出台,保证改而不乱。”根据这一指导思想,我们在帮助企业转换新旧财会制度过程中做了如下大量工作:
The implementation of the “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” and the financial accounting system (hereinafter referred to as the “two systems” and “two systems”) of the branches are the major steps and the strategic results of China’s financial accounting reform. In his elaboration on the main ideas of “two systems” and “two systems”, Vice Minister Zhang Youcai of the Ministry of Finance pointed out that this financial and accounting reform is “meeting the requirements of the situation, setting up Chinese characteristics, approaching international conventions, promulgating it as soon as possible, Not chaos. ”According to this guiding principle, we have done a great deal of work in helping companies transform old and new accounting systems as follows: