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2006年,财政部发布了新企业会计准则体系,标志着我国与国际财务报告准则(IFRS)实质性趋同的企业会计准则体系正式建立。新会计准则对提高企业会计信息质量起到了十分积极的促进作用。1、基本准则的定位新会计准则的指导思想要求高质量的会计信息。在新会计准则体系中,基本准则属于部门规章,以财政部部长令的形式发布,具有法律效力。基本准则是纲,起统领和主导作
In 2006, the Ministry of Finance promulgated a new system of accounting standards for business enterprises, marking the formal establishment of a system of corporate accounting standards in which substantial convergence with China’s international financial reporting standards (IFRSs) has taken place. The new accounting standards to improve the quality of corporate accounting information has played a very positive role in promoting. 1, the positioning of the basic principles The guidelines for the new accounting standards require high-quality accounting information. In the new accounting standards system, the basic guidelines are departmental rules and regulations, promulgated by the ministerial order of the Ministry of Finance, which has the force of law. The basic principle is a guideline and a guide