论文部分内容阅读
为了贯彻落实财政部“加强新会计准则宣传培训”的精神,深化中央在鄂企事业单位财务管理改革,4月28日,中央在鄂企事业单位CFO新会计准则知识讲座暨2006年湖北省中央企业会计学会年会在武汉召开。财政部会计准则委员会委员、中国人民大学博士生导师耿建新教授做了题为《以国家利益为导向的国际化趋同——对2006年新会计准则的理解》的精彩报告,从会计准则国际趋同的重要意义、新准则体系颁布的背案、新会计准则的制定目的、新会计准则体系的国际比较、财会工作者及其相关单位执行新会计准则应当做的工作等五个方面对新会计准则进行深入细致分析,受到了与会代表的一致好评。应读者要求,现将耿教授的讲稿刊载,以飨读者。
In order to implement the spirit of the Ministry of Finance of “Strengthening the Propaganda and Training of New Accounting Standards” and deepening the financial management reform of the central government in Hubei enterprises and institutions, on April 28, the central government held a seminar on new accounting standards for CFOs in Hubei enterprises and Hubei Province Accounting Society of the annual meeting held in Wuhan. Prof. Geng Jianxin, a member of the Accounting Standards Committee of the Ministry of Finance and a doctoral tutor at Renmin University of China, made a wonderful report titled “Convergence of Internationalization Guided by National Interests - Understanding the New Accounting Standards in 2006”. From International Convergence of Accounting Standards The new accounting standards promulgated by the back case, the new accounting standards for the preparation of the new accounting standards system, the international comparison of financial workers and their units to implement the new accounting standards should do five aspects of the new accounting standards Conducted in-depth and detailed analysis, by the delegates alike. At the request of readers, Professor Geng’s speech is now published in order to readers.