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2006年2月和12月,财政部分别颁布了新的《企业会计准则》和《企业财务通则》,如何顺利实现新旧两则的平稳转换,成为考验一个企业财务整体水平的重要标志,率先并成功完成新两则转换将对推动新两则在全省乃至全国的实施产生重要影响,莱钢集团作为山东省首批执行新两则的试点单位之一,在实现新旧两则平稳转换过渡方面进行了积极的探索尝试和总结思考。
In February 2006 and December 2006, the Ministry of Finance promulgated the new Accounting Standards for Business Enterprises and the General Rules for Corporate Finance respectively. How to smooth the smooth transition between the two has become an important symbol for testing the overall financial performance of an enterprise. The successful completion of the new two conversions will have a significant impact on the implementation of the new two in the whole province and even in the whole country. As one of the first batch of pilot units in Shandong Province to implement the new two, Laiwu Steel Group, in implementing the two smooth transition transitions Conducted a positive attempt to explore and summarize thinking.