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建国以来,我国根据不同时期经济发展的要求,建立了一套与经济管理体制相适应的财务会计制度体系。应当说,它对过去经济的发展起到了促进和保证作用。但是,随着我国社会主义市场经济体制的建立和对外开放的扩大,现行的企业财务会计制度已经暴露出诸多方面的局限性和不合理性。因此,加快企业财务会计制度改革,制定和实施适应新形势需要的企业财务会计制度,是我国改革开放、加速经济发展的必然选择。一、企业财务会计制度改革的主要内容 (一)在企业财务制度改革方面。新颁《企业财务通则》与现行的企业财务制度相比,主要有以下几个变化:
Since the founding of the People’s Republic of China, according to the requirements of economic development in different periods, China has established a set of financial accounting system that is compatible with the economic management system. It should be said that it has played a role in promoting and ensuring the development of the past economy. However, with the establishment of China’s socialist market economic system and the expansion of opening to the outside world, the current corporate financial accounting system has exposed many limitations and irrationalities. Therefore, accelerating the reform of corporate financial accounting system and formulating and implementing a corporate financial accounting system that meets the needs of the new situation is an inevitable choice for China’s reform and opening up and accelerating economic development. I. The main contents of the reform of the enterprise’s financial accounting system (1) The reform of the enterprise’s financial system. Compared with the current corporate financial system, the newly issued “Enterprise Financial Regulations” mainly includes the following changes: