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《企业财务通则》、《企业会计准则》(以下简称“两则”),以及分行业企业财务制度、分行业会计制度(以下简称“两制”)的陆续出台,揭开了我国企业财务会计制度全方位、历史性、模式化的转换与改革序幕,在财会队伍、财政战线、经济工作中产生了积极而巨大的反响。李鹏总理、朱镕基副总理对“两则”、“两制”给予肯定;基层企业的几百万会计人员争先恐后学习“两则”、“两制”;厂长(经理)议论“两则”、“两制”也沸沸扬扬。为了贯彻朱镕基副总理“经贸委、体改委要同财政部一起抓好‘两则’宣传、实施工作”的指示,我们三家共同举办了厂长(经理)“两则”、“两制”研讨班。我借这个机会向大家谈谈在制定“两则”、“两制”过程中自己的学习和工作体会,讲得不对或不准确的地方,请大家批评指正。
General Principles of Corporate Finance and Accounting Standards for Business Enterprises (hereinafter referred to as the “Two Rules”), as well as the successive promulgation of the financial systems and sub-sectors (hereinafter referred to as the “two systems” The all-dimensional, historic and modeled transformation and reform of the system have produced a positive and tremendous response in the accounting team, the financial front and the economic work. Premier Li Peng and Vice Premier Zhu Rongji affirmed the “two principles” and “two systems”; the millions of accounting personnel of grass-roots enterprises scramble to learn “two principles” and “two systems”; the director (manager) The “two systems” are also uproar. In order to carry out the directives of Zhu Rongji, vice premier of the Economic and Trade Commission, the Restructuring Commission, together with the Ministry of Finance, to do a good job of publicity and implementation of the “Two Proposals”, the three of us jointly held the “two” and “two systems” Workshop. I would like to take this opportunity to talk about the place where my learning and working experience in making “two” and “two systems” are incorrect or inaccurate. Please criticize and correct everyone.