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最近,国家财政部以第5号令颁布了《企业会计准则》(以下简称《准则》)。《准则》的颁布引起了广大会计工作者的高度重视与关注。毫无疑问,这是我国会计发展史上一座重要的里程碑。为此,笔者就自己的学习、理解谈几点认识。一、《准则》的基本层次《准则》共十章计六十六条。除最后一章附则外,前九章基本可分为三个层次:第一层次为第一章“总则”,其内容大致有二个方面。首先,阐明了《准则》所处的地位(第1条和第3条)及适用范围(第2条)。其次,明确了会计核算应遵循的基本原理和前提(第4条至第9条)。该层次主要是奠定企业会计核算的基础问题。第二层次为第二章“一般原则”。该层次对会计核算具有普遍指导意义,它着重规范了会计信息,对会计信息提出了基本要求,归纳为如下三个方面:
Recently, the Ministry of Finance promulgated the “Accounting Standard for Business Enterprises” (the “Guidelines”) with Decree No. 5. The promulgation of the “Code” has aroused the great attention and concern of the majority of accounting workers. There is no doubt that this is an important milestone in the history of accounting in our country. To this end, the author on their own learning, understanding to talk about a few understanding. First, the “guidelines” of the basic level “guidelines” a total of sixty six. Except for the last chapter, the first nine chapters can be basically divided into three levels: the first level is the first chapter “General Provisions”, and its content has roughly two aspects. First, clarify the status of the Guidelines (arts. 1 and 3) and their scope of application (art. 2). Second, the basic principle and premise (Article 4 to Article 9) that should be followed in accounting are clarified. This level is mainly to lay the foundation of corporate accounting. The second level is Chapter II “General Principles.” The level of accounting guidance has a general guiding significance, which focuses on regulating the accounting information, the basic requirements for accounting information, summarized in the following three aspects: