论文部分内容阅读
为保证会计准则的顺利实施,指导和规范企业按照会计准则的要求正确地组织会计核算工作,财政部在制定和颁发《企业会计准则》的同时,对现行各行业会计制度作了全面修订,重新制定并颁发新的各行业会计制度。《施工企业会计制度》便是其中之一。现就《施工企业会计制度》(以下称新制度)的特点,以及新旧制度对比的主要变化情况,简要介绍如下:一、新制度的特点1.在指导思想上,以社会主义市场经济对会计的要求作为制定制度的出发点。这次制定的新制度,一
In order to ensure the smooth implementation of accounting standards, the company guides and regulates the correct organization of accounting work in accordance with the requirements of the accounting standards. The Ministry of Finance, while formulating and issuing the “Accounting Standards for Business Enterprises,” has also made comprehensive amendments to the existing industry accounting systems. Formulate and issue new industry accounting systems. The Accounting System for Construction Enterprises is one of them. The characteristics of the “Accounting System for Construction Enterprises” (hereinafter referred to as the “new system”) and the major changes in the comparison between the old and new systems are briefly described as follows: 1. Characteristics of the new system 1. With regard to the guiding ideology, the socialist market economy is used for accounting. The requirements are the starting point for formulating the system. The new system formulated this time, one