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所谓会计接轨,实际上就是根据《企业财务通则》和《企业会计准则》的要求,对现行财务会计制度进行转换,使之更贴近国际惯例,更适应社会主义市场经济发展的需要。我厂1992年被列为会计接轨试点单位,根据《企业财务通则》和《企业会计准则》的要求,开展会计接轨工作。会计接轨后对企业财务会计工作带来了许多方面的影响,具体主要表现在以下几个方面
The so-called accounting integration, in fact, is based on the requirements of the “Enterprise Financial Regulations” and “Enterprise Accounting Standards”, the current financial accounting system conversion, making it more close to international practice, more adapted to the needs of the development of the socialist market economy. In 1992, our factory was listed as an experimental unit for accounting integration. According to the requirements of the “General Accounting Standards for Business Enterprises” and “Enterprise Accounting Standards”, we started to implement accounting integration. The integration of accounting has brought many influences on the financial accounting work of enterprises. The specific performance is mainly reflected in the following aspects: