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新千年交替之际,财政部于2000年12月29日正式向社会公布了《企业会计制度》,并要求从2001年1月1日起,首先在股份有限公司范围内实施,这是中国会计领域最具革命性的事件,是顺应会计国际化趋势的明智之举。笔者以此为蓝本,就新旧会计制度关于会计核算基本原则进行比较。1992年的会计准则中一般原则包括客观性原则、可比性原则、一贯性原则、相关性原则、及时性原则、明晰性原则、权责发生制原则、配比原则、历史成本原则、划分收益性支出与资本性支出原则、谨慎性原则、重要性原
On the occasion of the new millennium, the Ministry of Finance formally released the “Accounting System for Business Enterprises” to the public on December 29, 2000 and demanded that it should be implemented within the scope of a joint stock limited company from January 1, 2001 onwards, The most revolutionary event in the field is a wise move to comply with the trend of accounting internationalization. Based on this, the author makes a comparison between the old accounting system and the basic accounting accounting principles. The general principles of the 1992 accounting standards include the objectivity, comparability, consistency, relevance, timeliness, clarity, accrual principle, matching principle, historical cost principle, and the division of profitability The principle of expenditure and capital expenditure, the principle of prudence, the importance of the original