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1993年7月1日起,我国实施了《企业会计准则》和新的会计核算制度,在传统的财务会计方面,初步实现了会计核算模式与国际通行的会计惯例衔接。目前,财政部正在总结《企业会计准则》和新的会计核算制度实施情况和经验,制定具体准则,通过分步实施,不断完善,争取在本世纪末或下世纪初逐步形成与社会主义市场经济体制相适应的中国会计准则体系。在会计核算制度改革的实践
Since July 1, 1993, China has implemented the “Accounting Standards for Business Enterprises” and the new accounting system. In terms of traditional financial accounting, China has basically achieved the convergence between accounting standards and internationally accepted accounting practices. At present, the Ministry of Finance is summarizing the implementation status and experience of the “Accounting Standards for Business Enterprises” and the new accounting system and formulating specific guidelines. Through step-by-step implementation and continuous improvement, the Ministry of Finance is trying to gradually establish a socialist market economy system by the end of this century or the beginning of the next Adapt to the Chinese accounting standards system. Practice in the Reform of Accounting System