论文部分内容阅读
我同《企业财务通则》《企业会计准则》 (以下简称《通则》《准则》)将于今年7月1日起正式施行。这是我国企业财务会计制度改革的重大举措,是一次模式性的转换,必将极大地推动社会主义市场经济体制的建立和发展。新颁发的《通则》《准则》是按照社会主义市场经济的要求,借鉴了国际惯例,与现行财务会计制度比
I and the “General Accounting” “Accounting Standards for Business Enterprises” (hereinafter referred to as the “General Regulations” “Code”) will be July 1 this year, the official. This is a major measure for the reform of the financial accounting system in our country. It is a paradigm shift and will surely greatly promote the establishment and development of the socialist market economic system. The newly issued “General Principles of” “Guidelines” is based on the requirements of the socialist market economy, drawing on international practice, and the current financial accounting system than