论文部分内容阅读
为了规范工业企业财务行为,有利于企业公平竞争,加强财务管理和经济核算,1992年11月30日财政部制发了《企业财务通则》和《企业会计准则》,以及随后陆续制发了《工业企业财务制度》和《工业会计制度》,拉开了财务工作改革使之进入社会主义市场经济体制的序幕。1993年7月1日财务会计工作进入了历史性改革、全方位改革、规范化改革的具体进程。这次改革充分体现了下述要求,即:客观上要求统一企业财务会计制度,在财务政策上为企业公平竞争创造一个好的环
In order to standardize the financial behavior of industrial enterprises is conducive to fair competition, strengthen financial management and economic accounting, on November 30, 1992 the Ministry of Finance issued the “Corporate Finance General Principles” and “Accounting Standards for Business”, and subsequently issued “ Industrial enterprise financial system ”and“ industrial accounting system ”, opened the prelude to the financial work reform to enter the socialist market economic system. July 1, 1993 Financial and accounting work has entered a historic reform, all-round reform and standardization of the specific process of reform. This reform fully reflects the following requirements: the objective requirements of the unified financial accounting system, in the financial policy for enterprises to create a fair fair competition