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财政部于2000年8月对企业会计核算制度改革进行了公开征求意见,这是继1993年企业会计制度改革后的又一重大改革。笔者认为,改革企业会计核算制度、制定企业统一会计核算制度是我国会计制度的一项重大举措。制定统一的企业会计核算制度对规范企业会计核算事务,提高会计信息质量至关重要,而且对我国会计教育改革、会计教材建设、会计人才培养等也至关重要,制定统一的会计核算制度也为我国加入WTO,在会计核算上更好地与国际惯例接轨奠定了基础。根据多年的会计工作经验,本人认为.在制定统一的会计核算制度时,应对以下问题予以充分考虑。
The Ministry of Finance conducted a public consultation on the reform of the accounting system of enterprises in August 2000, which is another major reform after the reform of the accounting system for enterprises in 1993. The author believes that the reform of enterprise accounting system, the development of a unified accounting system is an important measure of our accounting system. It is also very important to formulate a unified enterprise accounting system to standardize the accounting affairs of enterprises and improve the quality of accounting information. It is also crucial to our country’s accounting education reform, accounting teaching material construction, accounting personnel training and so on. The formulation of a unified accounting system is also China’s accession to the WTO has laid the foundation for better alignment with international practice in accounting. According to many years of accounting work experience, I think in the development of a unified accounting system, the following issues should be fully considered.