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我国实施对内改革对外开放政策以来,经济建设从计划经济逐步转向市场经济,会计方面也随之发生了深刻的变革,1992年11月30日,财政部颁发了《企业会计准则》和《企业财务通则》,标志着中国会计改革进入一个新的阶段。作为过渡,财政部还颁布了13个行业会计制度。基本准则和新的制度都规定从1993年7月1日开始实施。这次会计改革是中国会计与国际会计惯例接轨的大举措。“两则”和新制度中借鉴引进了不少国际
Since China implemented the policy of internal reform and opening up to the outside world, economic construction has gradually shifted from a planned economy to a market economy, and accounting has also undergone profound changes. On November 30, 1992, the Ministry of Finance issued the “Accounting Standards for Business Enterprises” and “Enterprises. “General Finance” signifies that China’s accounting reform has entered a new stage. As a transition, the Ministry of Finance has also promulgated 13 industry accounting systems. Both the basic guidelines and the new system stipulate the implementation from July 1, 1993. This accounting reform is a big move for Chinese accounting and international accounting practices. “Two” and the new system borrowed from the introduction of many international