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经国务院批准。财政部颁布了《企业会计准则》和《企业财务通则》(以下简称《两则》),并根据《两则》的基本规范和要求,陆续制定和颁布大行业的财务制度和会计制度。这一重大举措,是我国财务会计模式由适应计划经济向适应社会主义市场经济的大转换;它表明我国财务会计制度在构建社会主义市场经济体制的道路上迈出了坚实的、
Approved by the State Council. The Ministry of Finance has promulgated the “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance” (hereinafter referred to as the “Two Rules”), and successively formulated and promulgated the financial and accounting systems for large industries according to the basic norms and requirements of the “two rules.” This major move is a major shift from the planned economy to the socialist market economy in China’s financial accounting model. It shows that our country’s financial and accounting system has taken a firm and progressive approach in building a socialist market economic system,