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再过几天,就是2001年的元旦。我们曾经为之等待、为之焦灼、为之激越、为之歌唱的新世纪,当她真的与我们照面的时候,人们却是出奇地平静。这或许是因为,我们已经为新世纪说了很多、唱了很多,静静地等待和倾听,可能是最好的选择。尽管如此,2000年中国财务与会计却走出了一波重大的行情,我们曾经为之呐喊、为之呼吁、为之上书、为之奔走的许多改革新举措终成现实。4月27日,财政部发布《企业会计准则——或有事项》,在中国会计史上第一次明确提出确认企业的或有事项;5月8日,财政部修订发布《会计从业资格管理办法》,更加完善了原《会计证管理办法》所规定的会计人员从业资
A few days later, it was New Year’s Day in 2001. The new century we have been waiting for, anxious for, excited, and sung for it is surprisingly calm when she really looks after us. This may be because we have said so much about the new century, sang a lot, and quietly waiting and listening may be the best choice. Nevertheless, in 2000 China’s finance and accounting has come out of a wave of major market, we have shouted for it, called for it to write a book, for many of the new reform initiatives come true. On April 27, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises - Contingencies”, and for the first time in the history of China’s accounting, it explicitly proposed confirming contingencies of the enterprises. On May 8, the Ministry of Finance revised and promulgated the Measures for the Administration of Qualifications in Accounting “, And more perfect the original” accounting certificate management approach "provided by the accounting staff from the business