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制定和施行《企业会计准则》,是建国以来我国会计制度的一项根本性改革,也是当前会计改革进程中所采取的一项重大措施,其深远影响可与建国初期建立分部门、分行业、分所有制一统到底的会计制度相比拟。施行会计准则影响到近千万会计人员的会计观念、业务技能、办事程序和工作习惯,也影响到各级各类财会专业学校的课程设置、教学内容和教材建设。有人把这次准则的公布与实施称之为中国会计的第三次革命,我看这样称谓并不过分。《准则》公布之后,人们最关注的是如何确
The formulation and implementation of “Accounting Standards for Business Enterprises” is a fundamental reform of China’s accounting system since the founding of the People’s Republic of China and is also a major measure taken in the current accounting reform process. Its far-reaching impact can be linked with the establishment of sub-sectors, sub-sectors, Compared to the unified accounting system in the end unified ownership. The implementation of accounting standards affects accounting concepts, business skills, work procedures and work habits of nearly 10 million accountants. It also affects the curriculum, teaching content and teaching materials of all kinds of accounting professional schools at all levels. Some people refer to the promulgation and implementation of this guide as the third revolution in Chinese accounting. I think it is not too much of such an appellation. After the promulgation of the Guidelines, people are most concerned about what exactly is