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在经济全球化的今天,会计作为国际通用商业语言,必须满足国际、国内经济交流的需要。财政部于2006年2月15日年制定并颁布了新会计准则,充分实现了与国际惯例相协调。本论文为此从铁路运输企业执行新会计准则过程中的新旧会计制度差异比较入手,通过学习研究现行铁路行业相关核算管理制度与新会计准则及相关准则的差异,提出铁路运输企业执行新会计准则需要重点研究的主要问题。
In the economic globalization, as an international common commercial language, accounting must meet the needs of international and domestic economic exchanges. The Ministry of Finance formulated and promulgated new accounting standards on February 15, 2006, fully realizing the coordination with international practices. This paper starts with the comparison of the difference between the old accounting system and the new one in the process of implementing the new accounting standards by the railway transport enterprises. By studying and studying the differences between the current accounting management system of the railway industry and the new accounting standards and related standards, this paper proposes that the railway transport enterprises implement the new accounting standards Need to focus on the main issues.