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1991年11月26日,财政部以(91)财会字第84号文正式发布了《企业会计准则第1号——基本准则(草案)》(以下简称《基本准则》),在全国公开征求意见。它标志着我国会计核算制度将面临重大变革。积极地参与这一变革,要做好三个方面的工作:一是深入研究会计准则,提出建设性的意见;二是积极宣传会计准则;三是做好各种准备工作,迎接会计准则的全面实施。本文拟就《基本准则》所涉及的几个主要问题,特别是对《基本准则》与现行制度的重大区别点予以剖析,以便于从总体上把握《基本准则》的框架结构和主要精神。一、《基本准则》的出台是我国经济体制改革的必然结果
On November 26, 1991, the Ministry of Finance formally released Accounting Standard for Business Enterprises No. 1 - Basic Criteria (Draft) (hereinafter referred to as “the Basic Standard”) to (91) Accounting Word No. 84 for public solicitation opinion. It marks a major change in China’s accounting system. Actively participate in this change, we must do a good job in three aspects: First, in-depth study of accounting standards, put forward constructive suggestions; Second, actively promote accounting standards; Third, do a good job in all kinds of preparatory work to meet the comprehensive accounting standards Implementation. This article intends to analyze the major issues involved in the “Basic Guidelines”, in particular the major differences between the “Basic Guidelines” and the current system in order to grasp the overall framework of the “Basic Principles” and its main spirit. First, the introduction of “basic norms” is the inevitable result of the reform of China’s economic structure