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会计通常被称为国际商业“语言”,在国际交往中能够发挥巨大的作用。但由于我国现行的财务会计制度中许多规定同国际惯例差距很大,致使会计这种商业语言的作用难以充分发挥,会计已成为我国发展社会主义市场经济,进一步对外开放的“瓶颈”。为此,国家对我国企业财务会计制度进行了重大改革,财政部已颁布了《企业财务通则》、《企业会计准则》,并结合我国的实际情况,制定了工业、商品流通、金融、施工企业等行业的会计制度,这使我国
Accounting is often referred to as international business “language” and can play a huge role in international communication. However, due to the large gap between many regulations in China’s current financial accounting system and international practices, the role of accounting as a business language can hardly be fully realized. Accounting has become a “bottleneck” for China to develop a socialist market economy and further open to the outside world. To this end, the State has made major reforms in the financial accounting system of enterprises in China. The Ministry of Finance has promulgated the “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises”, and has formulated industrial, commodity circulation, financial and construction companies in accordance with the actual situation in China. Industries such as accounting systems, which make our country