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我国的会计正进行着一场划时代的重大改革。《企业会计准则》的颁布与实施迈出了这一改革奠基性的第一步。而大行业会计制度的出台,则为会计改革的顺利进行提供了过渡阶段的保障。会计改革的目标是建立与完善跨所有制、跨行业、跨经营方式、跨国内外的,并包括基本会计准则与应用会计准则在内的会计准则体系。我国会计的这一重大改革,对于建立社会主义市场经济体制,扩大对外开放,以及加速与国际会计惯例接轨,均具有十分重要的意义。也正是由于这一重大改革,广大会计实务工作者与理论研究者都面临着大幅度知识更新的客观要求,否则将难以适应会计改革的迫切需要。在这一改革之际,很高兴看到由谢国新、储一昀两位年轻学者主编的、航空工业出版社出版的《企业会计丛书》第一辑的正式发行。该丛书计划共出五辑,各辑之间相对独立,自成体系。在内容安排上由初级向高级递进。以常用业务为主要内容,辅之以其他业务的介绍,
China’s accounting is undergoing a landmark reform. The promulgation and implementation of “Accounting Standards for Business Enterprises” have taken the first step of laying a foundation for this reform. The promulgation of the accounting system for large industries provided the guarantee for the transitional phase for the smooth progress of accounting reform. Accounting reform goal is to establish and perfect cross-ownership, cross-sectoral, cross-operating methods, both at home and abroad, including basic accounting standards and application of accounting standards, including accounting standards system. This major reform of accounting in our country is of great significance for establishing a socialist market economic system, for expanding opening to the outside world, and for speeding up the integration with international accounting practices. It is precisely because of this major reform that the majority of accounting practitioners and theoretical researchers are faced with the objective requirement of substantial knowledge renewal, otherwise it will be difficult to meet the urgent need of accounting reform. At the time of this reform, I am pleased to see the official release of the first series of “Business Accounting Books” published by Aviation Industry Press, which was edited by two young scholars, Xie Guoxin and Chu Yun. The series plans to produce a total of five series, each series is relatively independent, self-contained system. In the content arrangement from advanced to advanced progress. The commonly used business as the main content, supplemented by other business presentations,