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社会主义市场经济成熟程度的重要标志之一,是市场运行是否有序。市场秩序的正常程度,既是社会经济发展的重要环境,也是政治稳定、民心安定的重要条件。保证市场运行有序,在于根据市场经济规律对它所涉及的各方面诸如商品交易、金融借贷、投资融资、财政税收、劳动工资、汇率物价、会计审计等等进行规范,以形成一种既相互促进又相互制约的运行机制。笔者认为,在市场运行机制的诸多规范中,会计规范具有极为重要的意义。会计规范包括的内容也十分广泛,其中居核心地位的是会计核算的规范——会计准则,即对会计各要素和特殊行业、特殊业务的确认、计量、计价和报告等制定标准,作出规定。
One of the most important signs of the maturity of the socialist market economy is whether the market operates in an orderly manner. The normal degree of market order is not only an important environment for social and economic development, but also an important condition for political stability and popular support. To ensure orderly operation of the market lies in the standardization of all aspects involved in the market economy such as commodity trading, financial lending, investment financing, fiscal and taxation, labor and wages, exchange rate prices, accounting auditing, etc., in accordance with the law of the market economy so as to form a Promote and restrict each other’s operating mechanism. In my opinion, in many norms of market operation mechanism, accounting norms have extremely important meanings. Accounting standards also include a wide range of content, including the core of the accounting norms - accounting standards, that is, the accounting of various elements and special industries, special business confirmation, measurement, pricing and reporting standards formulated to make provisions.