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财会制度是企业的基础制度。为了适应我国经济体制从计划经济向社会主义市场经济的转变,深化国有企业的改革,经国务院批准,财政部于1992年11月20日分别颁布了《企业财务通则》和《企业会计准则》,并要求于1993年7月1日起在全国实行。这一财会制度的重大改革,使我国企业制度与国际通用的财务会计制度接了轨,促进了我国经济的发展。但是由于我国勘测设计单位长期以
Accounting system is the basic system of enterprises. In order to meet the transformation of China’s economic system from a planned economy to a socialist market economy and to deepen the reform of state-owned enterprises, the Ministry of Finance promulgated the “General Rules for Corporate Finance” and the “Accounting Standards for Business Enterprises” respectively on November 20, 1992 with the approval of the State Council. And requested in July 1, 1993 onwards in the country. This major reform of the accounting system has brought the system of our enterprise into line with the internationally accepted financial accounting system and promoted the economic development of our country. However, due to our long-term survey and design units