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自从1992年12月3日我国颁布《企业会计准则》以及今年年初陆续出台行业会计核算制度以来,我国以企业会计准则为轴心的会计改革全面展开。回顾往昔,对比今日,颇感变化之巨大。下面专门针对这个主题,谈谈自己的研究体会。变化之一:重新构造了我国会计的法规体系我国长期以来仅有会计核算制度(由财政部颁布),1985年,又颁布了《中华人民共和国会计法》,形成了《会计法》驾驭会计核算制度的会计法规体系;《企业会计准则》的颁布,重新构造了我国的会计法规体系,形成了以《会计法》为第一层次(母法)、以《企业会计准则》为第二层次、以行业会计核算制度为第三层次的会计法规体系,《会计法》驾驭《企业会计准则》,《企业会计准则》又约束和控制行业会计核算制度。
Since China’s promulgation of the “Accounting Standards for Business Enterprises” on December 3, 1992 and the introduction of industry accounting systems in the beginning of this year, accounting reforms in China have been carried out in an all-round way with corporate accounting standards as the core. Looking back at the past, compared to today, I feel a great deal of change. Following this topic specifically, talk about your own research experience. One of the changes: Reconstructing China’s accounting regulatory system. China has only a long-term accounting system (promulgated by the Ministry of Finance). In 1985, it also promulgated the “Accounting Law of the People’s Republic of China” and formed the “Accounting Law” to control accounting. The system of accounting laws and regulations and the promulgation of the “Enterprise Accounting Standards” restructured China’s accounting and regulatory system, forming the “Accounting Law” as the first level (mother method) and the “Enterprise Accounting Standards” as the second level. The industry accounting system is the third level of the accounting and regulatory system. The “Accounting Law” controls the “Accounting Standard for Business Enterprises” and the “Enterprise Accounting Standards” restricts and controls the industry accounting system.