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随着社会主义市场经济的发展和全球化进程的加快,人们对会计准则的要求越来越高。在党的十六届三中全会中国家提出了要完善社会主义市场经济体制,要更加完善会计准则体系。会计反映了企业经济运行质量和效率,而会计准则是会计核算需要遵循的基本原则,是恰当的的处理会计工作要依据的准绳。随着中国与国外的交流越来越频繁,进一步完善我国的会计准则体系,建立更符合我国市场经济体制的会计准则显得十分迫切。下面将从会计准则体系的优化谈谈自己的见解。
With the development of socialist market economy and the acceleration of globalization, people are increasingly demanding on accounting standards. In the Third Plenary Session of the 16th CPC Central Committee, China proposed that the socialist market economic system should be perfected and that the accounting standards system be further improved. Accounting reflects the quality and efficiency of the economic operation of enterprises, while accounting standards are the basic principles that need to be followed in accounting and accounting, which is the proper criterion for handling accounting work. With the exchanges between China and foreign countries becoming more and more frequent, it is urgent to further improve our country’s accounting standards system and set up accounting standards that are more in line with China’s market economy system. The following will be from the optimization of accounting standards system to talk about their own opinions.