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财政部发布的《关于深化企业会计核算制度改革,实施会计准则的意见》指出,对于具体准则的实施,将采取分批分步的办法,从1997年1月1日起,根据企业经营机制转换情况、自我约束能力以及对会计信息的要求情况,先在条件成熟的企业实施,并随着市场经济的发展以及企业经营机制的转换进程,逐步扩大具体会计准则的实施范围。为了促进具体会计准则顺利实施,财政部要求企
The Opinions on Deepening the Reform of Enterprise Accounting System and Implementing Accounting Standards promulgated by the Ministry of Finance pointed out that for the implementation of specific guidelines, a step-by-step approach will be taken. Starting from January 1, 1997, according to the conversion of the enterprise operation mechanism Situation, self-restraint and accounting information requirements, first in the conditions of mature enterprises to implement, and with the development of market economy and business management mechanism of the conversion process, and gradually expand the scope of the implementation of specific accounting standards. In order to promote the smooth implementation of specific accounting standards, the Ministry of Finance requires enterprises