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我国1992年颁布实施的《企业会计准则》,内容较为抽象,其作用相当于西方的财务会计概念框架。会计制度作为早期对会计核算和财务报告进行规范的主要形式,对会计科目及其使用、会计报表格式及编制做出了较为具体的说明,对早期的会计核算起到了重要的作用;具体准则即针对经济运行中所产生的新问题而于1997年相继颁布实施的一系列准则,该准则对会计确认、计量、核算及报告所做指导性的规定,准则适用范围的界定、业务处理的指导、信息披露的要求,对新经济环境下会计业务的核算具有指导和规范的作用。
China’s “Accounting Standards for Business Enterprises,” promulgated in 1992, is more abstract in content, and its role is equivalent to the concept framework of financial accounting in the West. Accounting system as the early accounting accounting and financial reporting to regulate the main forms of accounting subjects and their use, accounting statements and formatting made a more specific description of the early accounting has played an important role; specific criteria that A series of guidelines promulgated and implemented successively in 1997 for the new problems arising in the economic operation, the guiding principles for accounting confirmation, measurement, accounting and reporting, the definition of the scope of application of the guidelines, the guidance for business handling, The requirements of information disclosure have a guiding and regulating role in accounting accounting in the new economic environment.