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年终再回首过去的一年,对国人来说,真是好事不断、扬眉吐气:申奥梦想成真、足球打入世界杯、成功举办APEC、昂首迈进WTO的门槛……作为会计界内人,我们也为中国会计去年取得的进步而欢欣:年初公布了《企业会计制度》、修订和发布了五项具体会计准则,年内新发布了六项具体准则和《内部会计控制》,年末又公布了《证券投资基金会计核算办法》、《金融企业会计制度》……可以说,去年我国会计改革硕果累累,为迎接
Year-end review of the past year, for people, really good things, proud: Olympic dream come true, football into the World Cup, the successful holding of APEC, head to the threshold of WTO ... ... As an accounting insider, we are also Chinese accounting The progress made last year rejoiced at the beginning of the year when the “Enterprise Accounting System” was announced, five specific accounting standards were revised and released, six specific guidelines and “internal accounting controls” were released during the year, and the “Securities Investment Fund Accounting Accounting methods ”,“ financial enterprise accounting system ”...... Can be said that last year’s fruitful accounting reform in our country, to meet