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企业发展离不开会计工作,经济发展离不开会计工作,随着经济发展的增速和变革,对会计工作也提出了新的要求。为了与国际接轨,更好的推动我国经济发展和社会进步,我国准备逐步推进企业会计准则通用分类标准,此举即有利于社会进步,也有利于会计行业的良性发展,但是在推行过程中遇到了各样的困难和问题,限制了企业会计准则通用分类标准的广泛应用,。本文通过阐述企业会计准则通用分类标准的实施意义、实施难点和推进分类标准的举措等内容,系统分析企业会计准则通用分类标准的实施现状和发展前景。
The development of an enterprise is inseparable from the accounting work. The economic development can not be separated from the accounting work. With the growth and reform of economic development, new requirements have also been put forward for the accounting work. In order to be in line with the international standards and to better promote China’s economic development and social progress, our country is ready to gradually push forward the general taxonomy of accounting standards for business enterprises, a move that is conducive to social progress and to the healthy development of the accounting profession. However, in the course of its implementation, To a variety of difficulties and problems, limits the wide application of the General Taxonomy of Accounting Standards. This article systematically analyzes the implementation status and development prospect of the General Taxonomy of Accounting Standards for Business Enterprises by expounding the implementation significance, implementation difficulties and measures to promote the taxonomy of the General Taxonomy of Accounting Standards.