论文部分内容阅读
我国为了适应入市后市场进一步开放、经济全球化发展带来的机遇和挑战,财政部陆续发布了一系列既适应我国社会主义市场经济发展需要,又与国际会计惯例趋同的企业会计准则,同时也对会计人员提出了更高的要求。本人在此介绍了新准则的背景、内容、新旧准则对比,这些都是目前会计人员以及会计报表使用者非常关心的问题。
In order to meet the opportunities and challenges brought by the market opening up further after the market entry into the market and the economic globalization, China’s Ministry of Finance has successively issued a series of corporate accounting standards that meet the needs of the development of China’s socialist market economy and converge with international accounting practices. Meanwhile, The accounting staff put forward higher requirements. Here I introduce the background of the new guidelines, content, comparison of old and new standards, these are accountants and accountants are very concerned about the problem.