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经多年酝酿讨论并反复斟酌修改的《会计改革纲要(试行)》‘以下简称《纲要》),财政部于最近批准发布试行。《纲要》提出了今后十年以至更长一些时间我国会计改革的方向和目标,它对于贯彻实施国务院最近批准的财政部《关于进一步实施<会计法>、加强会计工作的请示》也有十分重要的意义。现就其中的几个问题谈几点体会,供参考。
After many years deliberation and discussion, and repeatedly consider the revised “Accounting Reform Program (Trial)” ’hereinafter referred to as the “Outline”), the Ministry of Finance recently approved the release of the pilot. The Outline sets forth the direction and goal of accounting reform in our country in the next decade or even longer. It is also of great importance to the implementation of the “Ministry of Finance” recently approved by the State Council on “Request for Further Implementation of Accounting Law” and Enhancing Accounting Work significance. Now talk about a few of these issues for some experience for reference.