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企业会计准则制定应基于的利益关系格局在我国,企业会计准则应当如何制定,它应具备哪些特点?笔者认为,主要取决于当前和今后一段时期的利益关系格局。这一利益关系格局大致如下:(1)利益主体日趋明确,各利益主体获取其利益的方式逐步确定,对于由市场机制的运行和国家政策的调整所引起的经济利益得失日益敏感。(2)政府统一体内部各级政府、各部门的财政分配趋向合理,地方政府、中央有关主管部委从企业取得税收利益外的其他经济利益将逐渐减少。
What should be the characteristics of enterprise accounting standards? In my opinion, it mainly depends on the present and future period of interest pattern. The pattern of the relationship of interests is as follows: (1) The stakeholders are becoming more and more clear, and the ways in which the various stakeholders get their benefits are gradually established, becoming more and more sensitive to the pros and cons of economic benefits caused by the operation of the market mechanism and the adjustment of the national policies. (2) The fiscal distribution of all levels of government and departments within the government unified body tends to be reasonable. Other economic benefits from the local government and relevant competent ministries under the central government will be gradually reduced.