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改革开放是我国的基本国策。随着经济体制改革的不断深入,对外开放的逐步扩大,要求会计工作也要深化改革,以适应经济形势发展的需要。改革会计核算制度,建立我国的会计准则,是会计工作深化改革的主要内容。财政部作为会计工作的主管部门,对于会计改革一直予以重视,财政部会计事务管理司于1988年10月就成立了会计准则课题组,负责中国会计准则的调查、研究、设计和草拟工作。经过几年的努力,提出了制定中国会计准则的设想、思路和基本框架,并于去年发布了基本准则草案,在全国广泛征求意见。下面,我就制定中国会计准则的设想,以及几年来我们草拟会计准则的
Reform and opening up are the basic national policies of our country. With the continuous deepening of the reform of the economic system and the gradual opening up to the outside world, we must also deepen the reform of the accounting work so as to meet the needs of the development of the economic situation. Reforming the accounting system and establishing the accounting standards in our country are the main contents of deepening the reform in accounting work. The Ministry of Finance, as the department in charge of accounting work, has always attached importance to accounting reform. The Accounting Administration Department of the Ministry of Finance established the Accounting Standards Task Force in October 1988 to take charge of the investigation, research, design and drafting of Chinese accounting standards. After several years of hard work, put forward the enactment of China’s accounting standards, ideas and basic framework, and last year released a draft of the basic guidelines in the country for extensive comments. Next, I envisaged the development of accounting standards in China, and in the past few years, we drafted accounting standards