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据《中国财经报》消息,2007年会计考试大纲的变化主要体现在以下三个方面:一是紧扣企业会计准则体系等最新法规、制度内容。去年2月15日和10月30日,财政部相继发布了企业会计准则和会计准则应用指南,自今年1月1日起在上市公司施行,并逐步扩大到其他企业。企业会计准则体系确定的基本原则和方法,对企业和其他系统会计工作都有重要指导意义,因此,相关科目考试大纲按照企业会计准则体系的内容进行了全面修订。二是强化考试大纲的指导性,对考试大纲“考试内容”部分进行了充实,进一步完善了考试大纲的框架结构。三是适应初级、中级会计专
According to “China Financial News” news, 2007 accounting examination syllabus changes are mainly reflected in the following three aspects: First, closely linked to the latest accounting standards system and other regulations, system content. On February 15 last year and October 30, the Ministry of Finance successively issued the Guidelines for the Application of Accounting Standards for Business Enterprises and Accounting Standards. Since January 1 this year, the Ministry of Finance has implemented the rules in listed companies and gradually expanded to other enterprises. The basic principles and methods for determining the system of enterprise accounting standards are of great guiding significance to the enterprises and other systems of accounting work. Therefore, the relevant subject examination syllabus has been completely revised in accordance with the contents of the enterprise accounting standards system. The second is to strengthen the guidance of the examination syllabus, the “syllabus” content of the examination section has been enriched to further improve the framework of the examination syllabus. Third, to adapt to junior, intermediate accounting