论文部分内容阅读
2010年是实现我国大中型企业全面执行企业会计准则目标的关键之年。为了促进我国上市公司和非上市大中型企业更好地执行会计准则,全面提升企业会计信息质量,财政部近日发布《关于执行企业会计准则的上市公司和非上市企业做好2010年年报工作的通知》(财会[2010]25号,以下简称《通知》),要求各地财政部门、各地财政监察专员办事处、会计师事务所及注册会计师切实履行好各自职责,做好2010年年报编制工作。
2010 is the key year to realize the goal of implementing the Accounting Standards for Business Enterprises in an all-round way in China’s large and medium-sized enterprises. In order to promote the implementation of accounting standards by listed companies and non-listed large and medium-sized enterprises in our country and improve the quality of corporate accounting information, the Ministry of Finance recently promulgated the Notice on Doing Well the Annual Report 2010 of Listed Companies and Non-listed Enterprises that Implement Accounting Standards for Business Enterprises (Cai Kuai [2010] No. 25, hereinafter referred to as the “Notice”) required all local financial departments, financial supervision commissioners’ offices, accounting firms and certified public accountants in all localities to earnestly perform their respective duties and prepare the 2010 annual report.