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在党的十四大精神指引下,我国《企业财务通则》和《企业会计准则》(以下简称“通则”“准则”),最近经国务院批准,以财政部部长令发布了。这是我国建立社会主义市场经济体制的一项重要举措,也是我国经济管理体制的一次根本性变革。这次发布的《准则》和《通则》,是财政部组织各方力量,经过几年深入调查研究,在广泛征集社会有关各界和国内外专家意见的基础上制定的。与现行财务会计制度比较,有着许多新的突破。在会计管理体制上,打破了现行按所有制、分部门和行业制定会计制度的做法,建立以
Guided by the spirit of the 14th CPC National Congress, the General Rules for Corporate Finance and the Accounting Standards for Business Enterprises (“General Rules”) in our country were recently approved by the State Council and issued by the Minister of Finance. This is an important measure for establishing the socialist market economic system in our country and a fundamental change in our economic management system. The “Guidelines” and the “General Rules” promulgated by the Ministry of Finance are those organizations that organize efforts by the Ministry of Finance and, after years of thorough investigation and study, have been formulated on the basis of extensive solicitation of opinions from all walks of life in society and experts at home and abroad. Compared with the current financial accounting system, there are many new breakthroughs. In the accounting management system, breaking the current practice of designing accounting systems by ownership, sub-sectors and industries, establishing