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2006年,财政部发布了由1项基本准则、38项具体准则和32项应用指南构成的新的《企业会计准则》体系,2007年1月1日起已在上市公司实施。根据国资委的统一部署,国家电网公司从2008年1月1日起开始执行新企业会计准则。2007年3月16日又通过《中华人民共和国企业所得税法》,并于2008年1月1日起执行。执行新的企业会计准则和新企业所得税法对电力企业的日常运营有一定的影响,本文对此进行分析和探讨。
In 2006, the Ministry of Finance issued a new “System of Accounting Standards for Business Enterprises” consisting of 1 basic guideline, 38 specific guidelines and 32 application guides. Since January 1, 2007, it has been implemented in listed companies. According to the unified deployment of SASAC, State Grid Corporation from January 1, 2008 onwards the implementation of new accounting standards for business enterprises. On March 16, 2007, it passed the “Enterprise Income Tax Law of the People’s Republic of China” again and implemented it on January 1, 2008. The implementation of the new Accounting Standards for Business Enterprises and the new Law on Corporate Income Tax have a certain impact on the daily operation of power enterprises. This article analyzes and discusses this.