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《企业财务通则》和《企业会计准则》经国务院批准,以财政部部长令颁布、于今年七月一日起实施。这是我国为适应社会主义市场经济的发展,扩大对外开放,促进企业转换经营机制,转变政府职能,对财务会计制度进行的重大改革,这次财务会计制度改革,变化大、内容多、影响深,是建国以来前所未有的。改革的结果,是使我们的财会工作,大踏步地走向市场,成为世界通行的商业“语言”,成为联接中国市场与世界市场的桥梁,成为中国经济走向世界的通行证。因此,我国今年进行财务会计制度改革有着重大的意义。下面谈谈我学习
The General Rules for Corporate Finance and the Accounting Standards for Business Enterprises were approved by the State Council and promulgated by the Minister of Finance, which came into effect on July 1 this year. This is a major reform that China has made to adapt itself to the development of a socialist market economy, expand its opening to the outside world, promote the transformation of its management system, transform its functions and make its financial and accounting system more comprehensive. This reform of the financial and accounting system has many changes, , Is unprecedented since the founding of the nation. The result of the reform is to make our accounting work march toward the market step by step and become the commercial “language” prevailing in the world. It will become a bridge connecting the Chinese market with the world market and become the permit for the Chinese economy to go to the world. Therefore, this year’s reform of the financial accounting system in our country is of great significance. Here to talk about my study