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《企业会计准则》(以下简称《准则》)的颁布施行,在我国会计发展史上是一场划时代的革命。它在理论与实践上摒弃了传统的会计模式,全方位地与发展市场经济的要求相适应,加速与国际惯例接轨,使会计这个“国际商业语言”在改革开放的大潮中为中国走向世界架起了一座桥梁,同时还促进企业经营机制的转换,为现代企业制度的建立打下坚实的基础。大凡一项新的举措,都是顺应经济发展的客观规律应运而生。世界经济的发展,国际交往的加强,跨国公司的建立,客观上要求各国的会计政策、会计原则和会计
The promulgation and implementation of “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Guidelines”) is an epoch-making revolution in the history of accounting in our country. It abandons the traditional accounting model both in theory and in practice, adapts in an all-round way to the requirements of developing a market economy, accelerates its convergence with international practices, and makes the “international business language” of accounting the path of China’s reform and opening up during the tide of reform and opening up The world has set up a bridge, and at the same time, it has also promoted the transformation of business operations and laid a solid foundation for the establishment of a modern enterprise system. Almost a new measure is to conform to the objective laws of economic development came into being. The development of the world economy, the strengthening of international exchanges and the establishment of multinational corporations objectively require the accounting policies, accounting principles and accounting of all countries